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Finance Act 2000
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68Meaning of “research and development”
(1)Schedule 19 to this Act (meaning of “research and development”) has effect.
In that Schedule—
Part I contains a new definition of “research and development” for the purposes of the Tax Acts, and
Part II contains consequential amendments.
(2)The amendments in Part II of that Schedule have effect—
(a)for the purposes of income tax and capital gains tax, in relation to the year 2000-01 and subsequent years of assessment, and
(b)for the purposes of corporation tax, for accounting periods ending on or after 1st April 2000.
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