The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations, SI 2013/417, amend SI 2003/96 to introduce a new concept of the ‘first investment’ in a Community Development Finance Institutions (CDFI) and a new obligation to report the date of that first investment. The CDFI’s onward lending requirements are also amended.
The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations, SI 2013/417, amend SI 2003/96 to introduce a new concept of the ‘first investment’ in a Community Development Finance Institutions (CDFI) and a new obligation to report the date of that first investment. The CDFI’s onward lending requirements are also amended.
