SCHEDULES
SCHEDULE 16Community investment tax relief
Part 2Accredited community development finance institutions
F1Application of Chapter 2 of Part 7 of ITA 2007
4
(1)
Chapter 2 of Part 7 of ITA 2007 applies for the purposes of this Schedule as it applies for the purposes of that Part.
(2)
Chapter 2 of Part 7 of that Act makes provision with respect to—
(a)
applications and criteria for accreditation as community development finance institutions (see section 340),
(b)
the terms and conditions of accreditation (see section 341),
(c)
the period of accreditation (see section 342), and
(d)
the delegation of the Secretary of State’s functions under that Chapter (see section 343).
(3)
In this Schedule “accreditation period” has the meaning given by section 342(1) of ITA 2007.