UK Statutory Instrument SI 2003/96 United Kingdom

The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person5

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Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.007 Publication of details Regulated
  • Notify the Secretary of State of changes to your CDFI details within 30 daysAny Person
s.012 Limits on qualifying investments Regulated
  • Notify the Investment Director before exceeding your 125% investment limitAny Person
s.013 Reporting requirements Regulated
  • Submit annual report to the Small Business ServiceAny Person
s.014 Tax relief certificate Regulated
  • Issue a tax relief certificate to each investor within 30 daysAny Person
s.015 Withdrawal of accreditation Regulated
  • Notify investors of withdrawal of accreditationAny Person
11 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Criteria for accreditation
s.004 Notification of accreditation or refusal
s.005 The Secretary of State must give notice to a body...
s.006 An accreditation is subject to the terms set out in...
s.008 General
s.009 Meaning of the “investment fund”
s.010 Meaning of “qualifying enterprise”
s.011 Meaning of “relevant investment”
s.016 Appeals against refusal to grant accreditation or withdrawal of accreditation
Schedules

Schedules

0 of 11 shown
11 other schedules
s.sch001 General Investments
s.sch001 Any investment by a retail community investment finance institution in...
s.sch001 Investments by wholesale
s.sch001 (1) Any loan to a profit-distributing enterprise—
s.sch001 (1) Any loan to a profit-distributing enterprise which is not...
s.sch001 (1) Any loan to or equity investment in a non-profit-distributing...
s.sch001 Any investment in an enterprise as a consequence of which,...
s.sch001 (1) Any investment in an enterprise within Case 2 of...
s.sch001 Property investments, which are not relevant investments
s.sch001 (1) Any investment which funds directly or indirectly the acquisition,...
s.sch001 Investments by retail community investment finance institutions

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