Defined term

“qualifying investment”

Defined in 4 Acts and 2 statutory instruments.

  1. The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003 SI
  2. Corporation Tax Act 2010 Act 2 definitions
  3. Income Tax Act 2007 Act 6 definitions
  4. Income Tax (Trading and Other Income) Act 2005 Act
  5. The Pubs Code etc. Regulations 2016 SI
  6. Taxation of Chargeable Gains Act 1992 Act

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.