Entitlement to relief under this Part
1
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Finance Act 2002 Part 1 — Entitlement to relief for R&D expenditure: large companies
Meaning of “large company" and “small or medium-sized enterprise"
2
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Qualifying R&D expenditure
3
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Qualifying expenditure on direct research and development
4
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Expenditure on research and development directly undertaken on company’s behalf
5
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Qualifying expenditure on contributions to independent research and development
6
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Back to Finance Act 2002 — full text
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