SCHEDULES
C1I1SCHEDULE 13Tax relief for expenditure on vaccine research etc
Annotations:
Commencement Information
Modifications etc. (not altering text)
C1
Sch. 13 modified (with effect as specified in art. 2 of the commencing S.I. of the commencing S.I.) by Finance Act 2004 (c. 12), s. 53(2)(6); S.I. 2004/3268, art. 2
Part 4Special provision for giving relief to insurance companies
F122Treated as large companies
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F223Entitlement to relief in respect of “I minus E" basis
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Sch. 13 has effect in relation to expenditure incurred on or after 22.4.2003 by The Finance Act 2002, Schedule 13 (Appointed Day) Order 2003 (S.I. 2003/1472), art. 2 (with para. 28(1))