Related Commentary  

363(1)  This section applies if the investment consists of a loan and the investor receives any value (other than an amount of insignificant value) from the CDFI during the 6 year period.

363(2)  The investor is treated for the purposes of–

(a)section 337 (determination of “invested amount” ), and

(b)section 362 (repayments of loan capital),

as having received a repayment of the loan of an amount equal to the amount of the value received.

363(3)  For those purposes the repayment is treated as made–

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