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Finance Act 2003
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Required minimum aggregate expenditure: reduction from £25,000 to £10,000
9(1)Paragraph 1 (entitlement to relief under Part 1 of the Schedule) is amended as follows.
(2)In sub-paragraph (1)(b) (requirement for minimum qualifying R&D expenditure of £25,000 or time apportioned part of that amount) in sub-paragraphs (i) and (ii) for “£25,000” substitute “£10,000”.
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