SCHEDULES
SCHEDULE 31Tax relief for expenditure on research and development
Part 5Supplementary: amendments to Parts 3 to 6 of Schedule 12 to Finance Act 2002
Refunds of contributions to independent research and development
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In paragraph 15(1) (refunds of certain payments) omit the word “or” immediately preceding paragraph (c) and at the end of that paragraph insert
, or
d
any expenditure which is qualifying additional SME expenditure,