Part 4 General conditionsF1
Repealed
- 14No control of CDFI by investor
- 15Beneficial ownership
- 16Investor must not be accredited
- 17No acquisition of share in partnership
- 18No tax avoidance purpose
Annotations
Textual amendments
- F1
Sch. 16 repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 373, Sch. 3 Pt. 1 (with Sch. 2)