CITM4005 - Qualifying Investments: Introduction

FA02/SCH16/PARA1; ITA/s334

Under the CITR scheme investors are eligible for relief in respect of investments if:

• the investment is made in a body that is accredited as a Community Development Finance Institution (CDFI) (see CITM2010) at the time the investment is made,
• the investment is a ‘qualifying investment’ (see CITM4010), and
• the general conditions relating to the CITR scheme are satisfied (see CITM5000+).