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Legislation
Income Tax Act 2007

Chapter 4 General conditions

  • Section 350 No control of CDFI by investor
  • Section 351 Investor must have beneficial ownership
  • Section 352 No acquisition of share in partnership
  • Section 353 No tax avoidance purpose
  1. Income Tax Act 2007
  2. /
  3. /Part 7 Community investment tax relief

Chapter 4 General conditions

From legislation.gov.uk

Contents

  1. Section 350 No control of CDFI by investor
  2. Section 351 Investor must have beneficial ownership
  3. Section 352 No acquisition of share in partnership
  4. Section 353 No tax avoidance purpose
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