Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 16 U.K. Community investment tax relief

Part 1 U.K. Introduction

Meaning of “the five year period" U.K.

3 In this Schedule “the five year period” means the period of five years beginning with the day the investment is made (“the investment date”).

Commencement Information

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