350 No control of CDFI by investor
Income Tax Act 2007 (2007 c 3) | Legislation

Chapter 4
General Conditions

350  No control of CDFI by investor

(1)     The investor must not control the CDFI at any time during the 5 year period.

(2)     In this section references to the investor include any person connected with the investor.

(3)     If the CDFI is a body corporate, the question whether the investor controls the CDFI is, for the purposes of this section, determined in accordance

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