The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
1Citation, commencement and effect
2These Regulations come into force on 1st April 2013.
3Regulations 6 to 10 and 11(3) and (4) take effect...
4Amendment of S.1. 2003/96
5In regulation 2— (a) omit the definition of “the Director...
6In regulation 8(1)— (a) in sub-paragraph (a) for “the date...
7After regulation 12 insert— Notice of first investment in a...
8In regulation 13— (a) in paragraph (1)(a), for “the date...
9In regulation 15A(1), for “the date that the CDFI was...
10In regulation 15B(1), for “the date a CDFI was first...
11(1) Schedule 1 is amended as follows.
12In the following provisions, for “Director of Enterprise Environment” substitute...

2013 No. 417

Income Tax
Corporation Tax

The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013

Made

Laid before the House of Commons

Coming into force

The Treasury make these Regulations in exercise of the powers conferred by sections 340(2)(b), (4), (5) and (6) and 341 of the Income Tax Act 20071.