Section 334 | Eligibility for CITR

(1)An individual (“the investor”) who makes an investment (“the investment”) in a body is eligible for CITR in respect of the investment if—

(a)that body is accredited as a community development finance institution under Chapter 2 at the time the investment is made,

(b)the investment is a qualifying investment (see Chapter 3), and

(c)the general conditions of Chapter 4 are met.

(2)In this Part references to “the CDFI” are to the body in which the investment is made.