Search Legislation

Finance Act 2003

 Help about what version

What Version

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

Direct research and development: qualifying expenditure on externally provided workers

22In paragraph 3 (qualifying expenditure on direct research and development) for sub-paragraph (5) (the fourth condition, that the expenditure is incurred on staffing costs or consumable stores) substitute—

(5)The fourth condition is that the expenditure—

(a)is incurred on staffing costs,

(b)is incurred on consumable stores, or

(c)is qualifying expenditure on externally provided workers..

Back to top

Options/Help