UK Statutory Instrument
2003
United Kingdom
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003
At a glance
What's here
5 compliance obligations
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 11 other Schedules — structural / supplementary
Any investment by a retail community investment finance institution in...
Investments by wholesale
(1) Any loan to a profit-distributing enterprise—
(1) Any loan to a profit-distributing enterprise which is not...
(1) Any loan to or equity investment in a non-profit-distributing...
Any investment in an enterprise as a consequence of which,...
(1) Any investment in an enterprise within Case 2 of...
Property investments, which are not relevant investments
(1) Any investment which funds directly or indirectly the acquisition,...
Investments by retail community investment finance institutions
Publication of details
- Notify the Secretary of State of changes to your CDFI details within 30 days
Limits on qualifying investments
- Notify the Investment Director before exceeding your 125% investment limit
Reporting requirements
- Submit annual report to the Small Business Service
Tax relief certificate
- Issue a tax relief certificate to each investor within 30 days
Withdrawal of accreditation
- Notify investors of withdrawal of accreditation
Browse 11 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Criteria for accreditation
Notification of accreditation or refusal
The Secretary of State must give notice to a body...
An accreditation is subject to the terms set out in...
General
Meaning of the “investment fund”
Meaning of “qualifying enterprise”
Meaning of “relevant investment”
Appeals against refusal to grant accreditation or withdrawal of accreditation
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