Corporation Tax Act 2010

225Qualifying investments: introductionE+W+S+N.I.

This sectionnoteType=Explanatory Notes has no associated

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.