(7) Meaning of “research and development"
| Chapter | Short title | Extent of repeal |
|---|---|---|
| 1990 c. 1. | The Capital Allowances Act 1990. | Section 136. |
| In section 139(1)(d)— | ||
| (a) in the opening words, the words “or a class of trades"; | ||
| (b) in sub-paragraphs (i) and (ii), the words “or, as the case may be, of trades of that class". | ||
| Section 139(3). |
These repeals have effect in accordance with section 68(2) of this Act.