Section 57 Community investment tax relief

United Kingdom

F1(1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2)

Schedule 17 to this Act (which makes provision consequential on the introduction of community investment tax relief) has effect.

(3)

Schedules 16 and 17 shall come into force on such day as the Treasury may by order appoint.

(4)

On and after that day—

(a)

Schedule 16 shall have effect in relation to—

(i)

investments made on or after such day as the Treasury may so appoint, being a day not earlier than 17th April 2002, and

(ii)

claims made on or after such day as the Treasury may so appoint,

(b)

paragraphs 2 to 4 of Schedule 17 shall have effect for years of assessment ending on or after the day appointed under paragraph (a)(i), and

(c)

paragraph 5 of that Schedule shall have effect for accounting periods ending on or after that day.

Annotations

F1: S. 57(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 369, Sch. 3 Pt. 1 (with Sch. 2)