Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
New reliefs
57 Community investment tax relief
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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.