http://www.legislation.gov.uk/uksi/2013/417/regulation/2/made
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
en
King's Printer of Acts of Parliament
2017-07-20
INCOME TAX
CORPORATION TAX
Part 7 of each of the Income Tax Act 2007 and the Corporation Tax Act 2010 provide for community investment tax relief for investments made by individuals and companies in any body which is accredited as a community development finance institution (“CDFI”) under the Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003 (“the 2003 regulations”).
Citation, commencement and effect2
These Regulations come into force on 1st April 2013.