Chapter 4 General conditions
- 350No control of CDFI by investor
- 351Investor must have beneficial ownership
- 352No acquisition of share in partnership
- 353No tax avoidance purpose
Notes on Part 7
Modifications
- C1
Pt. 7 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)