# Finance Act 2000, Paragraph 1


This Schedule makes provision for—
(a) relief against corporation tax (“investment relief”) on amounts subscribed by companies for shares (see this Part and Parts II to VI of this Schedule);
(b) relief against income of companies for losses on disposals of shares to which investment relief is attributable (see Part VII of this Schedule); and
(c) the postponement of certain chargeable gains of companies where the gains are reinvested in shares to which investment relief is attributable (see Part VIII of this Schedule).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/15/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-15/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.