SCHEDULES

SCHEDULE 17 U.K.Community investment tax relief: consequential amendments

2 U.K.In section 289A of the Taxes Act 1988 (form of relief under enterprise investment scheme), after subsection (5)(c) insert—

“(ca) any income tax reduction under paragraph 19(2) of Schedule 16 to the Finance Act 2002 (community investment tax relief),”.

Commencement Information

I1 Sch. 17 para. 2 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3