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Contents

Legislation
Finance Act 2002
  • Introduction
  • Part 1 Excise duties
  • Part 2 Value added tax
  • Part 3 Income tax, corporation tax and capital gains tax
  • Part 4 Stamp duty and stamp duty reserve tax
  • Part 5 Other taxes
  • Part 6 Miscellaneous and supplementary provisions
  • SCHEDULE 1 Beer from small breweries: reduced rate of duty
  • SCHEDULE 2 Hydrocarbon oil duties: minor and consequential amendments relating to biodiesel
  • SCHEDULE 3 Hydrocarbon oil duties: rebated heavy oil etc
  • SCHEDULE 4 Pool betting duty etc
  • SCHEDULE 5 Vehicle excise duty: registered vehicles etc
  • SCHEDULE 6 Minor amendments to Schedule E charge
  • SCHEDULE 7 Chargeable gains: roll-over of degrouping charge: modification of enactments
  • SCHEDULE 8 Chargeable gains: exemptions in case of substantial shareholding
  • SCHEDULE 9 Chargeable gains: share exchanges and company reconstructions
  • SCHEDULE 10 Chargeable gains: taper relief: minor amendments
  • SCHEDULE 11 Chargeable gains: deduction of personal losses from gains treated as accruing to settlors
  • SCHEDULE 12 Tax relief for expenditure on research and development
  • SCHEDULE 13 Tax relief for expenditure on vaccine research etc
  • SCHEDULE 14 Tax credits under Schedule 13: consequential amendments
  • SCHEDULE 15 R&D tax relief for small and medium-sized enterprises: minor and consequential amendments
  • SCHEDULE 16 Community investment tax relief
  • SCHEDULE 17 Community investment tax relief: consequential amendments
  • SCHEDULE 18 Relief for community amateur sports clubs
  • SCHEDULE 19 Capital allowances: cars with low carbon dioxide emissions
  • SCHEDULE 20 Capital allowances: plant or machinery for gas refuelling station
  • SCHEDULE 21 First-year allowances for expenditure wholly for a ring fence trade
  • SCHEDULE 22 Computation of profits: adjustment on change of basis
  • SCHEDULE 23 Exchange gains and losses from loan relationships etc
  • SCHEDULE 24 Corporation tax: currency
  • SCHEDULE 25 Loan relationships
  • SCHEDULE 26 Derivative contracts
  • SCHEDULE 27 Derivative contracts: minor and consequential amendments
  • SCHEDULE 28 Derivative contracts: transitional provisions etc
  • SCHEDULE 29 Gains and losses of a company from intangible fixed assets
  • SCHEDULE 30 Gains and losses of a company from intangible fixed assets: consequential amendments
  • SCHEDULE 31 Gains of insurance company from venture capital investment partnership
  • SCHEDULE 32 Lloyd’s underwriters
  • SCHEDULE 33 Venture capital trusts
  • SCHEDULE 34 Stamp duty: withdrawal of group relief: supplementary provisions
  • SCHEDULE 35 Stamp duty: withdrawal of relief for company acquisitions: supplementary provisions
  • SCHEDULE 36 Stamp duty: contracts chargeable as conveyances: supplementary provisions
  • SCHEDULE 37 Stamp duty: abolition of duty on instruments relating to goodwill: supplementary provisions
  • SCHEDULE 38 Aggregates levy amendments
  • SCHEDULE 39 Recovery of taxes etc due in other member States
  • SCHEDULE 40 Repeals
  1. Finance Act 2002
  2. Community investment tax relief: consequential amendments

Schedule 17 | Community investment tax relief: consequential amendments

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF2

(3)RepealedF3

(4)RepealedF4

(5)In Schedule 18 to the Finance Act 1998 (c. 36) (company tax returns, assessments and related matters), in paragraph 8 (calculation of tax payable), after paragraph 1A of the second step of the calculation in sub-paragraph (1) insert—.

1BAny relief under Part 5 of Schedule 16 to the Finance Act 2002 (community investment tax relief).

Notes

  1. F1

    Sch. 17 para. 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. 3 Pt. 1 (with Sch. 2)

  2. F2

    Sch. 17 para. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 2 (with Sch. 2)

  3. F3

    Sch. 17 para. 3 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  4. F4

    Sch. 17 para. 4 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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