CITM2050 - Accreditation: Retail Community Development Finance Institutions

ITA/s340; SI2003/96 Schedule 1 (11)

Community Development Finance Institutions (CDFIs) provide funding to enterprises in under- developed areas in two ways -

either

  • directly, by financing individual enterprises in or for disadvantaged communities

or

  • indirectly, by investing in businesses which themselves fund enterprises in or for disadvantaged communities

CDFIs applying for accreditation will be asked to say whether they are applying as retail CDFIs, that is, as a CDFI whose principal objective is to finance trading enterprises directly. If so, and if successful, the accreditation notification will specify that the body is accredited as a ‘retail CDFI’.

Any CDFI that is not accredited as retail CDFIs is a ‘wholesale CDFI’.

The distinction between ‘retail’ and ‘wholesale’ CDFIs is relevant because in some cases the CITR scheme rules provide for different treatment of the two types of body. See:

  • CITM3040 – Investments which are not relevant investments
  • CITM4070 – tax relief certificates: limit of issue