(a)value is received (“the relevant receipt”) by the investor from the CDFI at any time during the 6 year period relating to the investment (see section 249 for provision about when value is received),
(b)the investor has received from the CDFI one or more receipts of insignificant value at a time or times–
(i)during that period, but
(ii)not later than the time of the relevant receipt, and
(c)the total amount of the value of the receipts within paragraphs (a) and (b) is not an amount of insignificant value.