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The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003

Status:

This is the original version (as it was originally made).

Interpretation

2.  In these Regulations—

“accreditation” means accreditation as a community development finance institution;

“the Board” means the Commissioners of Inland Revenue;

“CDFI” means a body accredited as a community development finance institution under Schedule 16 to the Finance Act 2002;

“the five year period” has the meaning given in paragraph 3 of Schedule 16 to the Finance Act 2002;

“the Investment Director” means the Investment Director of the Small Business Service;

“investment” has the meaning given in paragraph 2 of Schedule 16 to the Finance Act 2002;

“investment fund” has the meaning given in regulation 9;

“notice” means notice in writing;

“qualifying enterprise” has the meaning given in regulation 10;

“qualifying investment” has the meaning given in paragraph 8 of Schedule 16 to the Finance Act 2002;

“relevant investment” has the meaning given in regulation 11;

“residential property” has the meaning given in Annex D of the Material Concerning the Accreditation of Community Development Finance Institutions published by the Secretary of State;

“retail community development finance institution” shall be construed in accordance with paragraph 4(6) and (7) of Schedule 16 to the Finance Act 2002;

“the Small Business Service” means the entity so named being an executive agency of the Department of Trade and Industry;

“tax relief certificate” has the meaning given in paragraph 12(1) of Schedule 16 to the Finance Act 2002.

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