Finance Act 2002 (c. 23)

SCHEDULES

SCHEDULE 15 U.K. R&D tax relief for small and medium-sized enterprises: minor and consequential amendments

4 U.K. In paragraph 8 (subsidised expenditure), for the second sentence of sub-paragraph (2) substitute—

“For this purpose the following are not State aids—

(a) R&D tax relief and R&D tax credits;

(b) tax relief under Schedule 12 to the Finance Act 2002 (tax relief for expenditure on research and development);

(c) tax relief and tax credits under Schedule 13 to that Act (tax relief for expenditure on vaccine research etc).”.