Tax relief certificateU.K.
14.—(1) Subject to paragraph (2), the CDFI must issue a tax relief certificate to the investor or its nominee within 30 days of receiving an investment from an individual or a company.
(2) Where the investment is received before the grant of accreditation but an application for accreditation is made before 6th April 2003, the CDFI must issue a tax relief certificate within 30 days of the grant of accreditation.
Commencement Information
I1Reg. 14 in force at 13.2.2003, see reg. 1