- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
Section 57
1In section 98 of the Taxes Management Act 1970 (c. 9), in the second column of the Table, after the final entry insert—
“paragraph 42 of Schedule 16 to the Finance Act 2002”.
2In section 289A of the Taxes Act 1988 (form of relief under enterprise investment scheme), after subsection (5)(c) insert—
“(ca)any income tax reduction under paragraph 19(2) of Schedule 16 to the Finance Act 2002 (community investment tax relief),”.
3In Schedule 15B to that Act (venture capital trusts: relief from income tax), after paragraph 1(6)(d) insert—
“(da)any income tax reduction under paragraph 19(2) of Schedule 16 to the Finance Act 2002 (community investment tax relief),”.
4In section 25 of the Finance Act 1990 (c. 29) (donations to charity by individuals), in subsection (7) omit “and” at the end of paragraph (b) and at the end of paragraph (c) insert “and
(d)paragraph 19(6)(d) of Schedule 16 to the Finance Act 2002.”.
5In Schedule 18 to the Finance Act 1998 (c. 36) (company tax returns, assessments and related matters), in paragraph 8 (calculation of tax payable), after paragraph 1A of the second step of the calculation in sub-paragraph (1) insert—
“1BAny relief under Part 5 of Schedule 16 to the Finance Act 2002 (community investment tax relief).”.
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