Finance Act 2002 (c. 23)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Other provisions

New reliefs U.K.

54 Tax relief for expenditure on vaccine research etc U.K.

(1) Schedule 13 to this Act (which makes provision for tax relief for companies’ expenditure on vaccine research etc) has effect.

(2) Schedule 14 to this Act (which makes provision consequential on Schedule 13) has effect.