123(1)In relation to expenditure incurred before 27 September 2003, Chapters 2 and 4 of Part 13 (relief for SMEs: cost of R&D borne by SME, and subsidised expenditure on R&D) apply with the omission of—U.K.
(a)section 1052(2)(c),
(b)section 1071(3)(c),
(c)in section 1134(3)(c), the words “or is qualifying expenditure on externally provided workers”,
(d)section 1134(5)(b), and
(e)sections 1127 to 1132, as they apply for the purposes of those Chapters.
(2)In relation to expenditure incurred before 9 April 2003, Chapter 3 of Part 13 (relief for SMEs: R&D sub-contracted to SME) applies with the omission of—
(a)section 1066(3)(c), and
(b)sections 1127 to 1132, as they apply for the purposes of that Chapter.
(3)In relation to expenditure incurred before 9 April 2003, Chapter 5 of Part 13 (relief for large companies) applies with the omission of—
(a)section 1077(2)(c), and
(b)sections 1127 to 1132, as they apply for the purposes of that Chapter.
(4)In relation to expenditure incurred by a large company before 27 September 2003, Chapter 7 of Part 13 (relief for SMEs and large companies: vaccine research etc) applies in the case of such a company with the omission of—
(a)section 1101(4)(c), and
(b)sections 1127 to 1132, as they apply for the purposes of that Chapter.
(5)In sub-paragraph (4) “large company” has the same meaning as in Part 13.