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.