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16U.K.Parts 3 to 6 of Schedule 12 to the Finance Act 2002 (c. 23) are amended in accordance with the following provisions of this Part of this Schedule.
17(1)Paragraph 11 is amended as follows.U.K.
(2)In sub-paragraph (1) (application of paragraph) for “Part 1 or 2” substitute “ Part 1, 2 or 2A ”.
(3)In sub-paragraph (3) (meaning of “qualifying expenditure”) omit the word “and” immediately preceding paragraph (b) and at the end of that paragraph insert “, and
(c)in the case of relief under Part 2A, qualifying additional SME expenditure (see paragraph 10B).”.
18U.K.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,”.
19(1)Paragraph 17 (which applies certain definitions from Schedule 20 to the Finance Act 2000 (c. 17)) is amended as follows.U.K.
(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—
”.