Finance Act 2002 (c. 23)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Other provisions

New reliefs U.K.

F1 53 Tax relief for expenditure on research and development U.K.

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Textual Amendments

F1 S. 53 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 527, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2 54 Tax relief for expenditure on vaccine research etc U.K.

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Textual Amendments

F2 S. 54 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 528, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F3 55 Gifts of medical supplies and equipment U.K.

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Textual Amendments

F3 S. 55 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 529, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

56 R&D tax relief for small and medium-sized enterprises: minor and consequential amendments U.K.

Schedule 15 to this Act (which makes minor amendments to Schedule 20 to the Finance Act 2000 (tax relief for R&D expenditure of small and medium-sized enterprises), including amendments consequential on Schedules 12 and 13 to this Act) has effect for accounting periods ending on or after 1st April 2002.

57 Community investment tax relief U.K.

F4 (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.

Textual Amendments

F4 S. 57(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 369, Sch. 3 Pt. 1 (with Sch. 2)

F5 58 Relief for community amateur sports clubs U.K.

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Textual Amendments

F5 S. 58 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. 370, Sch. 3 Pt. 1 (with Sch. 2)