SCHEDULES

SCHEDULE 31 U.K. Tax relief for expenditure on research and development

Part 2 U.K. Large companies: Part 1 of Schedule 12 to Finance Act 2002

Introductory U.K.

8 U.K. Part 1 of Schedule 12 to the Finance Act 2002 (c. 23) (entitlement to R&D relief: large companies) is amended in accordance with the following provisions of this Part of this Schedule.