SCHEDULES

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

Part 5 U.K. Supplementary: amendments to Parts 3 to 6 of Schedule 12 to Finance Act 2002

Refunds of contributions to independent research and development U.K.

18 U.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,”.