# Finance Act 2002, Section 56: R&D tax relief for small and medium-sized enterprises: minor and consequential amendments


Schedule 15 to this Act (which makes minor amendments to Schedule 20 to the Finance Act 2000 (tax relief for R&D expenditure of small and medium-sized enterprises), including amendments consequential on Schedules 12 and 13 to this Act) has effect for accounting periods ending on or after 1st April 2002.

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Source: https://www.legislation.gov.uk/ukpga/2002/23/section/56 (the official version)
Page: https://openlegislation.uk/finance-act-2002/section-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.