219Eligibility for CITRU.K.
This section has no associated Explanatory Notes
(1)A company (“the investor”) which makes an investment (“the investment”) in a body is eligible for CITR in respect of the investment if—
(a)at the time the investment is made the body is accredited as a community development finance institution under Chapter 2 of Part 7 of ITA 2007,
(b)the investment is a qualifying investment (see Chapter 2 of this Part), and
(c)the general conditions of Chapter 3 of this Part are met.
(2)In this Part references to “the CDFI” are to the body in which the investment is made.