SCHEDULES
F1SCHEDULE 31Tax relief for expenditure on research and development
Annotations:
Amendments (Textual)
F1Part 5Supplementary: amendments to Parts 3 to 6 of Schedule 12 to Finance Act 2002
F1Introductory
F116
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F1Deduction in computing profits of trade
F117
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F1Refunds of contributions to independent research and development
F118
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F1Meaning of “qualifying expenditure on externally provided workers”
F119
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Sch. 31 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)