No versions valid at: 10/04/2003
Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Cross Heading: Deduction in computing profits of trade is up to date with all changes known to be in force on or before 07 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.
Yn ddilys o 10/07/2003
17(1)Paragraph 11 is amended as follows.U.K.
(2)In sub-paragraph (1) (application of paragraph) for “Part 1 or 2” substitute “ Part 1, 2 or 2A ”.
(3)In sub-paragraph (3) (meaning of “qualifying expenditure”) omit the word “and” immediately preceding paragraph (b) and at the end of that paragraph insert “, and
(c)in the case of relief under Part 2A, qualifying additional SME expenditure (see paragraph 10B).”.
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