5U.K.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).”.
Commencement Information
I1Sch. 17 para. 5 in force at 23.1.2003 by S.I. 2003/88, arts. 2, 3