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  "id": "uksi/2003/88",
  "title": "The Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day Order 2003",
  "short_title": "Finance Act 2002, Section 57(3) and (4)(a), (Appointed Day 2003",
  "long_title": "Schedules 16 and 17 to the Finance Act 2002 (“the Act”) provide for tax relief for investments made by individuals and companies in community development finance institutions which invest in enterprises for disadvantaged communities. The relief is called community investment tax relief.",
  "citation": "S.I. 2003/88",
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    "source_url": "https://www.legislation.gov.uk/uksi/2003/88",
    "retrieved_at": "2026-10-29T06:33:40.785799+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}