# Finance Act 2002, Paragraph 5: Meaning of “relevant R&D”, “small or medium-sized enterprise”, “staffing costs”, “software or consumable items”, “relevant payments to the subjects of a clinical trial”, “subsidised” and “qualifying expenditure on externally provided workers.

Extent: E+W+S+N.I.
Status: repealed

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Source: https://www.legislation.gov.uk/ukpga/2002/23/schedule/13/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2002/schedule-13/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.