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Finance Act 2002 Part 2 — Entitlement to relief for R&D expenditure: work subcontracted to small or medium-sized enterprise

7–104 provisions

Entitlement to relief under this Part

7

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Qualifying sub-contracted R&D expenditure

8

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Expenditure on research and development directly undertaken by the SME

9

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Expenditure on research and development directly undertaken on SME’s behalf

10

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Back to Finance Act 2002 — full text

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