SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2002 (c. 23)

418

In paragraph 27 of Schedule 13 (tax relief for expenditure on vaccine research etc) for sub-paragraph (2) substitute—

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.