Part 13 U.K.Additional relief for expenditure on research and development

Chapter 4 U.K.Relief for SMEs: subsidised and capped expenditure on R&D

Qualifying expenditure U.K.

F1 1070Qualifying Chapter 4 expenditure U.K.

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Textual Amendments

F1 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15

F1 1071Subsidised qualifying expenditure on in-house direct R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15

F1 1072Subsidised qualifying expenditure on contracted out R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15

F1 1073Capped R&D expenditure U.K.

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Textual Amendments

F1 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15