SCHEDULES

SCHEDULE 16 U.K.Community investment tax relief

Modifications etc. (not altering text)

C1 Sch. 16 modified by 2005 c. 7, s. 54A (as inserted (10.7.2008) by The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (S.I. 2008/1821), arts. 1, 2)

Part 8 U.K.Supplementary and general

Application for postponement of tax pending appeal U.K.

45 No application shall be made under section 55(3) or (4) of the Taxes Management Act 1970 (c. 9) (application for postponement of payment of tax pending appeal) on the ground that a [F1 company] is eligible for relief unless a claim for the relief has been duly made by the [F1 company] under Part 5 of this Schedule.

Textual Amendments

F1 Word in Sch. 16 para. 45 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 419(31) (with Sch. 2)

Commencement Information

I1 Sch. 16 para. 45 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3