SCHEDULES
SCHEDULE 12Tax relief for expenditure on research and development
Part 6General provisions
17F1Meaning of “relevant research and development”, “staffing costs”, “ F4software or consumable items ” and “qualifying expenditure on externally provided workers"
The following provisions of Schedule 20 to the Finance Act 2000 (c. 17) (tax relief for R&D expenditure of small and medium-sized enterprises) apply for the purposes of this Schedule as they apply for the purposes of that Schedule—
a
paragraph 4 (relevant research and development);
b
paragraph 5 (staffing costs); F2...
d
paragraphs 8A to 8E (qualifying expenditure on externally provided workers).