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Legislation
Corporation Tax Act 2010

Chapter 3 General conditions

  • Section 231 No control of CDFI by investor
  • Section 232 Investor must have beneficial ownership
  • Section 233 Investor must not be accredited
  • Section 234 No acquisition of share in partnership
  • Section 235 No tax avoidance purpose
  1. Part 7 Community investment tax relief
  2. Chapter 3 General conditions

Chapter 3 General conditions

From legislation.gov.uk

Contents

  1. Section 231 No control of CDFI by investor
  2. Section 232 Investor must have beneficial ownership
  3. Section 233 Investor must not be accredited
  4. Section 234 No acquisition of share in partnership
  5. Section 235 No tax avoidance purpose
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