Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 12 U.K. Tax relief for expenditure on research and development

Modifications etc. (not altering text)

C1 Sch. 12 modified (with effect as specified in art. 2 of the commencing S.I. of the commencing S.I.) by Finance Act 2004 (c. 12), s. 53(2)(6); S.I. 2004/3268, art. 2

Part 6 U.K. General provisions

Other definitions etc U.K.

19 (1) In this Schedule—

• F1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “research and development” has the meaning given by section 837A of the Taxes Act 1988.

[F2 (2) For the purposes of this Schedule whether a person is connected with another is determined in accordance with section 839 of the Taxes Act 1988.]

Textual Amendments

F1 Words in Sch. 12 para. 19(1) repealed (with effect in accordance with Sch. 10 para. 17(2) of the amending Act) by Finance Act 2007 (c. 11), Sch. 10 para. 14(10)(b), Sch. 27 Pt. 2(10)

F2 Sch. 12 para. 19(2) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 417 (with Sch. 2)