Qualifying investments: Introduction
CTA2010/Part 7/Chapter 1/S219; ITA/s334
Under the CITR scheme investors are eligible for relief in respect of investments if:
- the investment is made in a body that is accredited as a community development finance institution (CDFI) (see CITM2010) at the time the investment is made,
- the investment is a qualifying investment (see CITM4010), and
- the general conditions relating to the CITR scheme are satisfied (see CITM5000+).