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
18Refunds of contributions to independent research and development
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,