Part 3

Income tax, corporation tax and capital gains tax
Chapter 2

Other provisions

New reliefs

R&D tax relief for small and medium-sized enterprises: minor and consequential amendments
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Schedule 15 to this Act (which makes minor amendments to Schedule 20 to the Finance Act 2000 (tax relief for R&D expenditure of small and medium-sized enterprises), including amendments consequential on Schedules 12 and 13 to this Act) has effect for accounting periods ending on or after 1st April 2002.