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Legislation
Corporation Tax Act 2010

Chapter 2 Qualifying investments

  • Section 225 Qualifying investments: introduction
  • Section 226 Conditions to be met in relation to loans
  • Section 227 Conditions to be met in relation to securities
  • Section 228 Conditions to be met in relation to shares
  • Section 229 Tax relief certificates
  • Section 230 No pre-arranged protection against risks
  1. Chapter 2 · Qualifying investments
  2. Qualifying investments: introduction

Section 225 | Qualifying investments: introduction

From legislation.gov.uk

For the purposes of this Part the investment is a “qualifying investment” in the CDFI if—

(a)the investment consists of—

(i)a loan in relation to which the conditions of section 226 are met,

(ii)securities in relation to which the conditions of section 227 are met, or

(iii)shares in relation to which the conditions of section 228 are met,

(b)the investor receives from the CDFI a valid tax relief certificate in relation to the investment (see section 229), and

(c)the requirements of section 230 (no pre-arranged protection against risks) are met.

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