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The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013
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- UK Statutory Instruments
- 2013 No. 417
- Regulation 7
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Amendment of S.1. 2003/96
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7. After regulation 12 insert—
“Notice of first investment in a CDFI
12A.—(1) A CDFI must notify the Secretary of State in writing of the date the first investment is made in the CDFI, no later than three months after that date.
(2) A CDFI that does not comply with paragraph (1) is liable to a penalty of £500 payable to the Department for Business, Innovation and Skills.
(3) But paragraph (2) does not apply if in the opinion of the Secretary of State the CDFI had a reasonable excuse for failing to comply with paragraph (1).”
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