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Part 1 Small and medium-sized enterprises: Schedule 20 to Finance Act 2000F1

Repealed

  1. Introductory
  2. Required minimum aggregate expenditure: reduction from £25,000 to £10,000
  3. Required minimum aggregate expenditure: inclusion of new class of expenditure
  4. Qualifying R&D expenditure: expenditure on externally provided workers
  5. Staffing costs: persons partly engaged directly and actively in relevant R&D
  6. Qualifying expenditure on externally provided workers
  7. Qualifying expenditure on sub-contracted R&D: externally provided workers

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Sch. 31 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)