Statute
Section 334 — Income Tax Act 2007: Eligibility for CITR
Text of the provision Official document
Eligibility for CITR 334 1 An individual (“the investor”) who makes an investment (“the investment”) in a body is eligible for CITR in respect of the investment if—
a that body is accredited as a community development finance institution under Chapter 2 at the time the investment is made, b the investment is a qualifying investment (see Chapter 3),
and c the general conditions of Chapter 4 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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