# Corporation Tax Act 2010, Section 233: Investor must not be accredited


The investor must not be accredited as a community development finance institution under Chapter 2 of Part 7 of ITA 2007 on the investment date.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/233 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-233
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.