Version Superseded: 01/04/2009
Point in time view as at 06/04/2006.
Finance Act 2003, Paragraph 9 is up to date with all changes known to be in force on or before 04 March 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.
9(1)Paragraph 1 (entitlement to relief under Part 1 of the Schedule) is amended as follows.U.K.
(2)In sub-paragraph (1)(b) (requirement for minimum qualifying R&D expenditure of £25,000 or time apportioned part of that amount) in sub-paragraphs (i) and (ii) for “£25,000” substitute “ £10,000 ”.
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