[F1Meaning of “relevant research and development”, “staffing costs”, “ [F2software or consumable items] ” [F3, “relevant payments to the subjects of a clinical trial”] and “qualifying expenditure on externally provided workers"]U.K.
17The 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); F4...
(c)paragraph 6 (expenditure on [F2software or consumable items] )[F5; F6...
[F7(ca)paragraph 6A (relevant payments to subjects of clinical trials); and]
(d)paragraphs 8A to 8E (qualifying expenditure on externally provided workers).]
Textual Amendments
F1Sch. 12 para. 17 heading substituted (with effect in accordance with s. 168(3)(b) of the amending Act) by Finance Act 2003 (c. 14), Sch. 31 para. 19(4)
F2Words in Sch. 12 substituted (with effect in accordance with s. 141(3)-(7) of the amending Act) by Finance Act 2004 (c. 12), s. 141(2)(b); S.I. 2005/123, art. 2
F3Words in Sch. 12 para. 17 heading inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 2 para. 2(4)(a)
F4Word in Sch. 12 para. 17 repealed (with effect in accordance with s. 168(3)(b) of the amending Act) by Finance Act 2003 (c. 14), Sch. 31 para. 19(2), Sch. 43 Pt. 3(10)
F5Sch. 12 para. 17(d) and preceding word inserted (with effect in accordance with s. 168(3)(b) of the amending Act) by Finance Act 2003 (c. 14), Sch. 31 para. 19(3)
F6Word in Sch. 12 para. 17(c) repealed (with effect in accordance with s. 28(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 2 para. 2(4)(b), Sch. 26 Pt. 3(3)
F7Sch. 12 para. 17(ca) inserted (with effect in accordance with s. 28(2) of the amending Act) by Finance Act 2006 (c. 25), Sch. 2 para. 2(4)(c)