Section 57
SCHEDULE 17U.K.Community investment tax relief: consequential amendments
Commencement Information
I1Sch. 17 in force at 23.1.2003 by S.I. 2003/88, art. 2
1U.K.In section 98 of the Taxes Management Act 1970 (c. 9), in the second column of the Table, after the final entry insert—
“paragraph 42 of Schedule 16 to the Finance Act 2002
. ”
F12U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Sch. 17 para. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)
F23U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Sch. 17 para. 3 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
F34U.K.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Sch. 17 para. 4 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)
5U.K.In Schedule 18 to the Finance Act 1998 (c. 36) (company tax returns, assessments and related matters), in paragraph 8 (calculation of tax payable), after paragraph 1A of the second step of the calculation in sub-paragraph (1) insert—
“1BAny relief under Part 5 of Schedule 16 to the Finance Act 2002 (community investment tax relief).”.