Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 16 U.K. Community investment tax relief

Part 4 U.K. General conditions

No tax avoidance purpose U.K.

18 The investment must not be made as part of a scheme or arrangement the main purpose of which, or one of the main purposes of which, is the avoidance of tax.

Commencement Information

I1 Sch. 16 para. 18 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3