There are currently no known outstanding effects for the Finance Act 2002, Paragraph 5.
5U.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—
“1BAny relief under Part 5 of Schedule 16 to the Finance Act 2002 (community investment tax relief).”.
Commencement Information
I1Sch. 17 in force at 23.1.2003 by S.I. 2003/88, art. 2
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