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Changes over time for: Cross Heading: R&D directly undertaken by SME: qualifying expenditure on externally provided workers
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Version Superseded: 01/04/2009
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Point in time view as at 10/07/2003.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 25 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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Changes to Legislation
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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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