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Part 3 Work sub-contracted to SMEs: Part 2 of Schedule 12 to Finance Act 2002F1

Repealed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. R&D directly undertaken by SME: qualifying expenditure on 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Sch. 31 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)