SCHEDULES

SCHEDULE 31 U.K.Tax relief for expenditure on research and development

Part 1 U.K.Small and medium-sized enterprises: Schedule 20 to Finance Act 2000

Introductory U.K.

1 U.K.Schedule 20 to the Finance Act 2000 (c. 17) (tax relief for expenditure on research and development by small and medium-sized enterprises) is amended in accordance with the following provisions of this Part of this Schedule.