Related Commentary  Related HMRC Manuals

229(1)  A “tax relief certificate” means a certificate issued by the CDFI in respect of the investment which is in the form specified by the Commissioners for Her Majesty's Revenue and Customs.

229(2)  The CDFI must not issue tax relief certificates under this section in respect of investments made in the CDFI in an accreditation period if the total value of–

(a)those investments, and

(b)any investments to which subsection (3) applies,

will exceed the limit for that period.

229(3)  This subsection applies to investments–

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