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
Meaning of “qualifying expenditure on externally provided workers”
19
1
Paragraph 17 (which applies certain definitions from Schedule 20 to the Finance Act 2000 (c. 17)) is amended as follows.
2
Omit the word “and” immediately preceding paragraph (c).
3
At the end of paragraph (c) add
; and
d
paragraphs 8A to 8E (qualifying expenditure on externally provided workers).
4
The heading to the paragraph accordingly becomes—
Meaning of “relevant research and development”, “staffing costs”, “consumable stores” and “qualifying expenditure on externally provided workers”