No versions valid at: 13/04/2003
Point in time view as at 13/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Cross Heading: Direct research and development: qualifying expenditure on externally provided workers is up to date with all changes known to be in force on or before 02 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
22U.K.In paragraph 3 (qualifying expenditure on direct research and development) for sub-paragraph (5) (the fourth condition, that the expenditure is incurred on staffing costs or consumable stores) substitute—
“(5)The fourth 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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