Finance Act 2008 (c. 9)

Part 2 U.K. Income tax, corporation tax and capital gains tax_general

Research and development U.K.

F1 26 Rates of R&D relief and vaccine research relief U.K.

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Textual Amendments

F1 Ss. 26-28 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F1 27 Qualifying expenditure: R&D relief and vaccine research relief U.K.

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Textual Amendments

F1 Ss. 26-28 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F1 28 Companies in difficulty: SME R&D relief and vaccine research relief U.K.

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Textual Amendments

F1 Ss. 26-28 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F2 29 Cap on R&D aid U.K.

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Textual Amendments

F2 S. 29 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 729, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F3 30 Vaccine research relief: declaration about effect of relief U.K.

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Textual Amendments

F3 S. 30 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)