{
  "url": "https://openlegislation.uk/income-tax-act-2007/section-334",
  "json_url": "https://openlegislation.uk/income-tax-act-2007/section-334.json",
  "legislation": "ukpga/2007/3",
  "legislation_title": "Income Tax Act 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-act-2007",
  "path": "section/334",
  "kind": "section",
  "number": "334",
  "heading": "Eligibility for CITR",
  "text": "(1) An individual (“the investor”) who makes an investment (“the investment”) in a body is eligible for CITR in respect of the investment if—\n(a) that body is accredited as a community development finance institution under Chapter 2 at the time the investment is made,\n(b) the investment is a qualifying investment (see Chapter 3), and\n(c) the general conditions of Chapter 4 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/2007/3/section/334",
    "retrieved_at": "2026-10-29T09:13:03.599581+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."
}