http://www.legislation.gov.uk/uksi/2014/3066/regulation/5/made
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
en
King's Printer of Acts of Parliament
2015-07-06
INCOME TAX
Schedule 11 to the Finance Act 2014 inserted a new Part 5B into the Income Tax Act 2007 which provides for a tax relief (social investment tax relief) for investments made by individuals in social enterprises, which include companies which are accredited as social impact contractors. These Regulations make provision for the accreditation of such social impact contractors.
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
Regulations
The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016
art. 10(2)(h)
arts. 10(3)
11
12
art. 1(2)
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
reg. 5
The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016
Sch. 2
para. 38(2)(b)
art. 12
art. 1(2)
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
reg. 7(3)(a)
(b)
The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016
Sch. 2
para. 38(2)(d)
art. 12
art. 1(2)
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
reg. 7A(1)
The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016
Sch. 2
para. 38(2)(e)
art. 12
art. 1(2)
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
reg. 7(3)(b)(ii)
The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016
Sch. 2
para. 38(3)
art. 12
art. 1(2)
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
reg. 7(4)
The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016
Sch. 2
para. 38(3)
art. 12
art. 1(2)
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
reg. 7A(2)
The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016
Sch. 2
para. 38(3)
art. 12
art. 1(2)
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
reg. 7A(2)
The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016
Sch. 2
para. 38(4)
art. 12
art. 1(2)
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) Regulations 2014
reg. 7
7A
The Tax Relief for Social Investments (Accreditation of Social Impact Contractor) (Amendment) Regulations 2015
reg. 6
reg. 1
Notification of accreditation or refusal5
The Minister for the Cabinet Office must give notice to a company of a refusal to grant an accreditation specifying—
a
the date of the refusal, and
b
the reasons for the refusal.