Part 3Income tax, corporation tax and capital gains tax
Chapter 2Other provisions
New reliefs
F153 Tax relief for expenditure on research and development
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F254 Tax relief for expenditure on vaccine research etc
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F355 Gifts of medical supplies and equipment
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56 R&D tax relief for small and medium-sized enterprises: minor and consequential amendments
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
F41
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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.
F558 Relief for community amateur sports clubs
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