Chwilio Deddfwriaeth

Finance Act 2002

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Entitlement to relief under this Part

7(1)A company (“the SME”) is entitled to tax relief under this Part for an accounting period if—

(a)it qualifies as a small or medium-sized enterprise in that period, and

(b)its aggregate R&D expenditure for that period is not less than—

(i)£25,000, if the accounting period is a period of 12 months, or

(ii)such amount as bears to £25,000 the same proportion as the accounting period bears to 12 months.

(2)In this paragraph “aggregate R&D expenditure” of the SME means the aggregate of—

(a)its qualifying sub-contracted R&D expenditure (see paragraph 8), and

(b)its qualifying R&D expenditure within the meaning of Schedule 20 to the Finance Act 2000 (c. 17) (tax relief for R&D expenditure of small and medium-sized enterprises).

(3)For this purpose the SME’s aggregate R&D expenditure is “for an accounting period” if it is deductible in computing for tax purposes the profits for that period of a trade carried on by the SME (including expenditure that is so deductible by virtue of section 401 of the Taxes Act 1988).

(4)Any relief to which a company is entitled under this Part for an accounting period is in addition to any relief to which it may be entitled under Schedule 20 to the Finance Act 2000.

Yn ôl i’r brig

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