# Finance Act 2000, Paragraph 8


For “scientific research", wherever occurring, substitute “ research and development ”.
The provisions affected by this amendment are: section 4(5), (9) (twice) and (10), section 8(5), section 56D(1)(a), section 118(2), section 137(1) (twice), (1A) (twice), (3) (three times), section 138(1), (3A)(a) and (5)(b), section 138A(3), section 139(1)(b) (twice), (1)(c) (three times), (1)(d) (three times), section 158(2)(d) and section 161(2).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/19/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-19/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.