Finance Act 2002

Meaning of “the five year period"U.K.

3In 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

I1Sch. 16 para. 3 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3