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Official guidance
Community investment tax relief manual

CITM2000 · Accreditation of Community Development Finance Institutions

  • CITM2010 · Accreditation of community development finance institutions (CDFIs): Application for accreditation
  • CITM2020 · Accreditation of community development finance institutions (CDFIs): Criteria for accreditation
  • CITM2030 · Accreditation of community development finance institutions (CDFIs): Period of accreditation
  • CITM2040 · Accreditation of community development finance institutions (CDFIs): Notification
  • CITM2050 · Accreditation of community development finance institutions (CDFIs): Retail community development finance institutions
  • CITM2060 · Accreditation: Reporting Requirements
  • CITM2061 · Accreditation: SI2003/96 Regulation 12A
  • CITM2070 · Accreditation: Limit on qualifying investments
  • CITM2080 · Accreditation of community development finance institutions (CDFIs): Appeals against refusal to grant accreditation and withdrawals of accreditation
  • CITM2090 · Accreditation of community development finance institutions (CDFIs): Publication of accredited bodies
  • CITM2100 · Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation
  • CITM2110 · Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation - investment fund limits
  • CITM2120 · Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation - investment in residential property
  • CITM2130 · Accreditation of community development finance institutions (CDFIs): Withdrawal of accreditation - meaning of “residential property”
  1. Accreditation of Community Development Finance Institutions
  2. Accreditation of community development finance institutions (CDFIs): Appeals against refusal to grant accreditation and withdrawals of accreditation

CITM2080 | Accreditation of community development finance institutions (CDFIs): Appeals against refusal to grant accreditation and withdrawals of accreditation

From HM Revenue & Customs · Community investment tax relief manual

SI2003/96 Regulation 16

There is a right of appeal to the First Tier Tribunal against any refusal of the Department for Business and Trade (DBT)) to accredit a body as a CDFI. Similar appeal rights exist in respect of any withdrawal of accreditation.

Appeals must be made in writing to the Director of the Company Law and Governance Directorate within thirty days of the date of the notice of refusal to grant accreditation or of the withdrawal of accreditation.

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