SCHEDULES

SCHEDULE 1Minor and consequential amendments

Part 2Other enactments

Finance Act 2002 (c. 23)

417

In paragraph 19 of Schedule 12 (tax relief for expenditure on research and development) for sub-paragraph (2) substitute—

2

For the purposes of this Schedule whether a person is connected with another is determined in accordance with section 839 of the Taxes Act 1988.