SCHEDULES
SCHEDULE 19 Meaning of “research and development"
Part II Consequential amendments
Capital Allowances Act 1990 (c.1)
8
For “scientific research", wherever occurring, substitute “
research and development
”
.
The provisions affected by this amendment are: section 4(5), (9) (twice) and (10), section 8(5), section 56D(1)(a), section 118(2), section 137(1) (twice), (1A) (twice), (3) (three times), section 138(1), (3A)(a) and (5)(b), section 138A(3), section 139(1)(b) (twice), (1)(c) (three times), (1)(d) (three times), section 158(2)(d) and section 161(2).