New reliefsU.K.
F153 Tax relief for expenditure on research and developmentU.K.
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Textual Amendments
F1S. 53 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 527, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F254 Tax relief for expenditure on vaccine research etcU.K.
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Textual Amendments
F2S. 54 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 528, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F355 Gifts of medical supplies and equipmentU.K.
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Textual Amendments
F3S. 55 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 529, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
56 R&D tax relief for small and medium-sized enterprises: minor and consequential amendmentsU.K.
Schedule 15 to this Act (which makes minor amendments to Schedule 20 to the Finance Act 2000 (tax relief for R&D expenditure of small and medium-sized enterprises), including amendments consequential on Schedules 12 and 13 to this Act) has effect for accounting periods ending on or after 1st April 2002.
57 Community investment tax reliefU.K.
(1)Schedule 16 to this Act (community investment tax relief) has effect.
(2)Schedule 17 to this Act (which makes provision consequential on the introduction of community investment tax relief) has effect.
(3)Schedules 16 and 17 shall come into force on such day as the Treasury may by order appoint.
(4)On and after that day—
(a)Schedule 16 shall have effect in relation to—
(i)investments made on or after such day as the Treasury may so appoint, being a day not earlier than 17th April 2002, and
(ii)claims made on or after such day as the Treasury may so appoint,
(b)paragraphs 2 to 4 of Schedule 17 shall have effect for years of assessment ending on or after the day appointed under paragraph (a)(i), and
(c)paragraph 5 of that Schedule shall have effect for accounting periods ending on or after that day.
58 Relief for community amateur sports clubsU.K.
(1)Schedule 18 to this Act (relief for community amateur sports clubs) has effect.
(2)Parts 1, 5 and 6 of that Schedule shall be deemed to have come into force on 1st April 2002.
Accordingly, an application under that Schedule by a club to be registered as a community amateur sports club may be granted with effect from that date or any subsequent date before the passing of this Act.
(3)Parts 2 and 4 of that Schedule have effect in relation to accounting periods ending on or after 1st April 2002.
(4)Part 3 of that Schedule has effect in relation to gifts made on or after 6th April 2002.