An investor needs a tax relief certificate because no claim to tax relief may be made without one (see E3.630, E3.631). A 'tax relief certificate' is a certificate issued by a CDFI in respect of an investment, and which is in such form as the Board may specify1.
There are limits on the amount of tax relief certificate that a CDFI may issue in relation to an accreditation period, as follows:
- Ìý
(a)ÌýÌýÌýÌý if the CDFI is accredited
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