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Finance Act 2000

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Changes over time for: Paragraph 5

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There are currently no known outstanding effects for the Finance Act 2000, Paragraph 5. Help about Changes to Legislation

5(1)Schedule 18 to the M1Finance Act 1998 is amended as follows.U.K.

(2)In paragraph 8 (calculation of tax payable), in sub-paragraph (1) after paragraph number 1 of the second step insert—

1A.Any relief under Part V of Schedule 15 to the Finance Act 2000 (corporate venturing scheme: investment relief).

(3)In paragraph 9 (claims that cannot be made without a return), after sub-paragraph (3) insert—

(4)This paragraph applies to a claim by a company for relief under Part V of Schedule 15 to the Finance Act 2000 (corporate venturing scheme: investment relief).

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