Related Commentary  

365(1)  This section applies if–

(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,

(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 paragraph (a) and (b) is not an amount of insignificant value.

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