Version Superseded: 22/07/2004
Point in time view as at 30/11/2003. This version of this provision has been superseded.
There are currently no known outstanding effects for the Finance Act 2002, Paragraph 9.
9(1)The first condition of this paragraph is that the expenditure is incurred on research and development directly undertaken by the SME.
[F1(2)The second condition is that the expenditure—
(a)is incurred on staffing costs,
(b)is incurred on consumable stores, or
(c)is qualifying expenditure on externally provided workers.]
(3)The third condition is that the expenditure is attributable to relevant research and development in relation to the SME.
(4)The fourth condition is that the expenditure is not of a capital nature.
Textual Amendments
F1Sch. 12 para. 9(2) substituted (with effect in accordance with s. 168(3)(b) of the amending Act) by Finance Act 2003 (c. 14), Sch. 31 para. 14
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