{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-219",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-219.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/219",
  "kind": "section",
  "number": "219",
  "heading": "Eligibility for CITR",
  "text": "(1) A company (“the investor”) which makes an investment (“the investment”) in a body is eligible for CITR in respect of the investment if—\n(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,\n(b) the investment is a qualifying investment (see Chapter 2 of this Part), and\n(c) the general conditions of Chapter 3 of this Part are met.\n(2) In this Part references to “the CDFI” are to the body in which the investment is made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/219",
    "retrieved_at": "2026-10-29T09:10:29.433154+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}