Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 16 U.K. Community investment tax relief

Part 6 U.K. Withdrawal of relief

Meaning of “period of restriction" U.K.

33 In this Part “the period of restriction” in relation to the investment is the period of six years beginning one year before the investment date.

Commencement Information

I1 Sch. 16 para. 33 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3