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5. In regulation 2(1)—
(a)omit the definition of “the Director of Enterprise Environment”,
(b)before the definition of “investment”, insert—
““the first investment” in relation to an investment made in a CDFI means the first investment made in the CDFI in its current period of accreditation;”,
(c)in the definition of “investment”, for “paragraph 2 of Schedule 16 to the Finance Act 2002” substitute “section 221 of the Corporation Tax Act 2010”, and
(d)in the definition of “qualifying investment”, for “paragraph 8 of Schedule 16 to the Finance Act 2002” substitute “section 225 of the Corporation Tax Act 2010”.
Regulation 2 was amended by S.I. 2008/383 and S.I. 2009/2748.
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