# Income Tax Act 2007, Section 334: Eligibility for CITR


(1) An individual (“the investor”) who makes an investment (“the investment”) in a body is eligible for CITR in respect of the investment if—
(a) that body is accredited as a community development finance institution under Chapter 2 at the time the investment is made,
(b) the investment is a qualifying investment (see Chapter 3), and
(c) the general conditions of Chapter 4 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/2007/3/section/334 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-334
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.