# Finance Act 2000, Paragraph 5


(1) Schedule 18 to the Finance Act 1998 is amended as follows.
(2) In paragraph 8 (calculation of tax payable), in sub-paragraph (1) after paragraph number 1 of the second step insert—
“1A. Any relief under Part V of Schedule 15 to the Finance Act 2000 (corporate venturing scheme: investment relief).”
(3) In paragraph 9 (claims that cannot be made without a return), after sub-paragraph (3) insert—
“(4) This paragraph applies to a claim by a company for relief under Part V of Schedule 15 to the Finance Act 2000 (corporate venturing scheme: investment relief).”

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/16/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-16/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.