OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Order)

This Order appoints 27th September 2003 as the appointed day for the purposes of section 168 of the Finance Act 2003 (relief for research and development). The amendments made by Part 1 and 6 of Schedule 31 to that Act have effect by reference to the appointed day, subject to the exceptions provided for in subsection (4) of section 168.