Finance Act 2003

19(1)Paragraph 17 (which applies certain definitions from Schedule 20 to the Finance Act 2000 (c. 17)) is amended as follows.

(2)Omit the word “and” immediately preceding paragraph (c).

(3)At the end of paragraph (c) add ; and

(d)paragraphs 8A to 8E (qualifying expenditure on externally provided workers)..

(4)The heading to the paragraph accordingly becomes—

Meaning of “relevant research and development”, “staffing costs”, “consumable stores” and “qualifying expenditure on externally provided workers”

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