Finance Act 2003

21 (1) Paragraph 1 (entitlement to relief under the Schedule) is amended as follows. U.K.

(2) In sub-paragraph (1) (requirement for minimum qualifying expenditure of £25,000 or time apportioned part of that amount) in paragraphs (a) and (b) for “£25,000” substitute “ £10,000 ”.

Commencement Information

I1 Sch. 31 para. 21 has effect as specified by The Finance Act 2003, Section 168 (Appointed Day) Order 2003 (S.I. 2003/2497), art. 2