- 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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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2003 c. 14
- SCHEDULE 31
- Part 3
- R&D directly undertaken by...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
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Changes over time for: Cross Heading: R&D directly undertaken by SME: qualifying expenditure on externally provided workers
Version Superseded: 01/04/2009
Alternative versions:
- 10/07/2003- Amendment
- 10/07/2003
Point in time - 01/04/2009- Amendment
Status:
Point in time view as at 10/07/2003.
Changes to legislation:
Finance Act 2003, Cross Heading: R&D directly undertaken by SME: qualifying expenditure on externally provided workers 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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R&D directly undertaken by SME: qualifying expenditure on externally provided workersU.K.
14U.K.In paragraph 9 (expenditure on research and development directly undertaken by SME) for sub-paragraph (2) (the second condition, that the expenditure must be incurred on staffing costs or consumable stores) substitute—
“(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.”.
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