# Finance Act 2000, Paragraph 6


In Schedule 18 (group relief: equity holders and profits or assets available for distribution), in paragraph 1(6)(b)(iii) for “scientific research" substitute “ research and development (within the meaning of Part VII of that Act) ”.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-19/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.