- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (10/07/2003)
- Gwreiddiol (Fel y'i Deddfwyd)
Finance Act 2003
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Changes over time for: Paragraph 23
Version Superseded: 27/09/2003
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 27/09/2003- Amendment
- 01/04/2009- Amendment
Status:
Point in time view as at 10/07/2003.
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Finance Act 2003, Paragraph 23 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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23(1)Paragraph 5(3) (which applies certain definitions in Schedule 20 to the Finance Act 2000 (c. 17)) is amended as follows.U.K.
(2)Omit the word “and” immediately preceding paragraph (d).
(3)In paragraph (d), for “(subsidised expenditure),” substitute “ (subsidised expenditure); and ”.
(4)After paragraph (d) insert the following paragraph—
“(e)paragraphs 8A to 8E (qualifying expenditure on externally provided workers),”.
(5)The heading to paragraph 5 accordingly becomes—
“Meaning of “relevant R&D”, “small or medium-sized enterprise”, “staffing costs”, “consumable stores”, “subsidised” and “qualifying expenditure on externally provided workers”U.K.
”.
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