SCHEDULES
C1SCHEDULE 16Community investment tax relief
Annotations:
Modifications etc. (not altering text)
Part 8Supplementary and general
I145Application for postponement of tax pending appeal
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 F1company is eligible for relief unless a claim for the relief has been duly made by the F1company under Part 5 of this Schedule.
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)