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Finance Act 2008
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30Vaccine research relief: declaration about effect of relief
(1)In paragraph 21 of Schedule 13 to FA 2002 (tax relief for expenditure by large companies on vaccine research etc), after sub-paragraph (3) insert—
“(3A)A claim under this paragraph must include a declaration that the availability of the relief claimed has resulted in an increase in—
(a)the amount, scope or speed of the research and development undertaken by the company, or
(b)the company’s expenditure on research and development.”
(2)The amendment made by subsection (1) has effect in relation to claims made on or after such day as the Treasury may by order appoint.
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