The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2013

Amendment of S.1. 2003/96

This section has no associated Explanatory Memorandum

6.  In regulation 8(1)(1)—

(a)in sub-paragraph (a) for “the date the CDFI was first granted accreditation (“the accreditation date”)” substitute “the date the first investment was made in the CDFI”, and

(b)in each of sub-paragraphs (b), (c) and (d) for “the accreditation date” substitute “the date the first investment was made in the CDFI”.

(1)

Regulation 8 was amended by S.I. 2008/383.