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The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 96
- PART 3
- Regulation 8
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General CDFI investment terms
8. It is a term of accreditation that—
(a)on or before the first anniversary of the date the CDFI was first granted accreditation (“the accreditation date”), at least 25% of the amount of the investment fund is invested in relevant investments in qualifying enterprises;
(b)on or before the second anniversary of the accreditation date, at least 50% of the amount of the investment fund is invested in relevant investments in qualifying enterprises; and
(c)on or before the third anniversary of the accreditation date and at all times thereafter, at least 75% of the amount of the investment fund is invested in relevant investments in qualifying enterprises.
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