Meaning of “relevant research and development”, “staffing costs” and “consumable stores”
17The following provisions of Schedule 20 to the Finance Act 2000 (c. 17) (tax relief for R&D expenditure of small and medium-sized enterprises) apply for the purposes of this Schedule as they apply for the purposes of that Schedule—
(a)paragraph 4 (relevant research and development);
(b)paragraph 5 (staffing costs); and
(c)paragraph 6 (expenditure on consumable stores).