SCHEDULE 19U.K. Meaning of “research and development"
Part IIU.K. Consequential amendments
Income and Corporation Taxes Act 1988 (c.1)U.K.
6U.K.In Schedule 18 (group relief: equity holders and profits or assets available for distribution), in paragraph 1(6)(b)(iii) for “scientific research" substitute “ research and development (within the meaning of Part VII of that Act) ”.