5 year period, meaning

Accreditation as community development finance institution (CDFI)

Appeals against refusal to grant/withdrawal of

Application for

Criteria for

Delegation of Secretary of State's functions

General investment terms

Investment fund, meaning

Investments which are not relevant investments

Limits on qualifying investments

Notification of

Period of

Publication of details

Qualifying enterprise, meaning

Qualifying investments

Refusal of, notification

Relevant investment, meaning

Reporting requirements

Tax relief certificate

Terms and conditions

Withdrawal of

Alternative finance arrangements

Interest, meaning

Loan, meaning

Profit share agency arrangements

Purchase and resale arrangements

Amount of

Associate, meaning


Bonus shares


Beneficial ownership

Carry forward

Chargeable gains

Company reconstructions etc.

Identification of shares or securities on disposal

Rights issues



Loans, disposal or excessive repayments or receipts of value

Loss of accreditation

Securities or shares, disposal or excessive receipts of value

Claims, limitation on

Accreditation of investor


Loss of accreditation

Shares or securities

Company reconstructions etc.

Conditions for the CDFI

For the investment

For the investor


Disposal, meaning

Eligibility for

First investment in, notification of

Form of

General conditions

Investor must have beneficial ownership

No acquisition of share in partnership

No control by investor

No tax avoidance purpose


Held continuously, meaning

Identification of securities and shares on disposal


Disclosure between HMRC and Secretary of State

Disclosure of

Investor, to be provided by

Information requirements


Invested amount, determination

Invested amount, meaning

Investment date, meaning

Investor, conditions to be met by


Beneficial ownership


Information to be provided

Partnership, acquisition of share in

Tax avoidance purpose

Issue of securities or shares, meaning

Limit on State aid

Making an investment, meaning



Notification of first investment in


Partnership, no acquisition of share in

Postponement of tax pending appeal

Qualifying investments


Loans, conditions to be met


No pre-arranged protection against risks

Securities, conditions to be met

Shares, conditions to be met

Tax relief certificates

Receipts of value

Amount received

Connected persons

Effect on future claims


Insignificant value, to be added together

Loans, 6 year period

More than one investment

Securities or shares, 6 year period

When value received

Rights issues

Tax relief

For loans

For shares and securities


Order of set-off

Withdrawal or reduction

Disposal of loans during 5 year period

Disposal of securities or shares during 5 year period


Incorrect claims

Information to be provided by investor

Manner of


Receipts of value

Repayment of loan capital

Subsequently found not to be due

Withdrawal or reduction of tax relief