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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. Chapter 3 · General conditions
  2. Investor must not be accredited

Section 233 | Investor must not be accredited

From legislation.gov.uk

The investor must not be accredited as a community development finance institution under Chapter 2 of Part 7 of ITA 2007 on the investment date.

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