Statute
Section 219 — Corporation Tax Act 2010: Eligibility for CITR
Text of the provision Official document
Eligibility for CITR 219 1 A company (“the investor”) which makes an investment (“the investment”) in a body is eligible for CITR in respect of the investment if—
a at the time the investment is made the body is accredited as a community development finance institution under Chapter 2 of Part 7 of ITA 2007, b the investment is a qualifying investment (see Chapter 2 of this Part),
and c the general conditions of Chapter 3 of this Part are met.
2 In this Part references to “the CDFI ” are to the body in which the investment is made.
Official source: legislation.gov.uk
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