# Finance Act 2000, Paragraph


(7) Meaning of “research and development"
Chapter
Short title
Extent of repeal
1990 c. 1.
The Capital Allowances Act 1990.
Section 136.
In section 139(1)(d)—
(a) in the opening words, the words “or a class of trades";
(b) in sub-paragraphs (i) and (ii), the words “or, as the case may be, of trades of that class".
Section 139(3).
These repeals have effect in accordance with section 68(2) of this Act.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/40/part/II/paragraph/wrapper16n1 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-40/part-II/paragraph-wrapper16n1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.