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.