# Corporation Tax Act 2010, Section 219: Eligibility for CITR


(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.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/219 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-219
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.