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Schedule 31 Tax relief for expenditure on research and developmentF1

United Kingdom Repealed

  1. 1Small and medium-sized enterprises: Schedule 20 to Finance Act 2000
  2. 2Large companies: Part 1 of Schedule 12 to Finance Act 2002
  3. 3Work sub-contracted to SMEs: Part 2 of Schedule 12 to Finance Act 2002
  4. 4Entitlement of SME to certain relief available to large companies
  5. 5Supplementary: amendments to Parts 3 to 6 of Schedule 12 to Finance Act 2002
  6. 6Expenditure on vaccine research etc: Schedule 13 to Finance Act 2002

Annotations

Textual amendments

F1

Sch. 31 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)