# Finance Act 1980, Paragraph 16B


In relation to research expenditure to which section 5B applies, paragraph 16 above has effect as if any reference therein to section 5 were a reference to section 5B.

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Source: https://www.legislation.gov.uk/ukpga/1980/48/schedule/17/paragraph/16B (the official version)
Page: https://openlegislation.uk/finance-act-1980/schedule-17/paragraph-16B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.