Part 7Community investment tax relief
Chapter 2Qualifying investments
225Qualifying investments: introduction
For the purposes of this Part the investment is a “qualifying investment” in the CDFI if—
a
the investment consists of—
i
a loan in relation to which the conditions of section 226 are met,
ii
securities in relation to which the conditions of section 227 are met, or
iii
shares in relation to which the conditions of section 228 are met,
b
the investor receives from the CDFI a valid tax relief certificate in relation to the investment (see section 229), and
c
the requirements of section 230 (no pre-arranged protection against risks) are met.