Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 13 U.K. Tax relief for expenditure on vaccine research etc

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

Commencement Information

I1 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))

Part 4 U.K. Special provision for giving relief to insurance companies

Treated as large companies U.K.

F1 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Sch. 13 para. 22 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(10), Sch. 27 Pt. 2(10)

Entitlement to relief in respect of “I minus E" basis U.K.

F2 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Sch. 13 para. 23 repealed (19.7.2007) by Finance Act 2007 (c. 11), Sch. 10 para. 16(10), Sch. 27 Pt. 2(10)