Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 17 U.K. Community investment tax relief: consequential amendments

Yn ddilys o 23/01/2003

5 U.K. In 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—

“1B Any relief under Part 5 of Schedule 16 to the Finance Act 2002 (community investment tax relief).”.