http://www.legislation.gov.uk/uksi/2003/96/schedule/1/paragraph/6
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
Income tax
Small businesses
Community development
Tax
Business finance
INCOME TAX
2024-05-20
Statute Law Database
2003-02-13
Schedules 16 and 17 of the Finance Act 2002 provide for tax relief for investments made by individuals and companies in bodies which are accredited as community development finance institutions (“CDFIs”). The relief is called community investment tax relief. CDFIs are bodies which invest in enterprises for disadvantaged communities. These Regulations make provision for the accreditation of such bodies.
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 8(1)(a)
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
reg. 6(a)
reg. 2
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 8(1)(b)
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
reg. 6(b)
reg. 2
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 8(1)(c)
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
reg. 6(b)
reg. 2
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 8(1)(d)
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
reg. 6(b)
reg. 2
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 12A
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
reg. 7
reg. 2
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 15A(1)
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
reg. 9
reg. 2
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 15B(1)
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
reg. 10
reg. 2
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 15A-15E
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2008
reg. 8
reg. 1
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 10(2)-(4)
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2008
reg. 9
reg. 1
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
Sch. 1
para. 3A
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2008
reg. 10
reg. 1
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 12A(2)
The Secretaries of State for Energy Security and Net Zero, for Science, Innovation and Technology, for Business and Trade, and for Culture, Media and Sport and the Transfer of Functions (National Security and Investment Act 2021 etc) Order 2023
Sch.
para. 37(2)(b)
art. 17
art. 1(2)
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
reg. 12A(2)
The Secretaries of State for Business, Energy and Industrial Strategy, for International Trade and for Exiting the European Union and the Transfer of Functions (Education and Skills) Order 2016
Sch.
para. 27(b)
art. 13
art. 1(2)
SCHEDULE 1INVESTMENTS WHICH ARE NOT RELEVANT INVESTMENTS
General InvestmentsI16
1
Any investment in an enterprise within Case 2 of regulation 10 as a consequence of which, and for so long as—
a
the total amount invested out of the investment fund by the CDFI in enterprises in Case 2 exceeds the amount invested in enterprises within Cases 1 and 3; or
b
the number of investments out of the investment fund by the CDFI in enterprises in Case 2 exceeds the number of investments in enterprises within Cases 1 and 3.
2
For the purposes of paragraph (1) an investment in an enterprise which is within both Case 2 and Case 3 shall be treated as being only within Case 3.