Application of this Part
13
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Finance Act 2002 Part 2 — Manner of giving effect to relief: small and medium-sized companies
Deduction in computing profits of trade
14
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Alternative treatment of pre-trading expenditure: deemed trading loss
15
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Paragraphs 14 and 15: modifications for larger SMEs claiming R&D tax credits
15A
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Entitlement to tax credit
16
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Entitlement to tax credit: modification for larger SMEs
16A
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Amount of credit
17
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Payment in respect of tax credit
18
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Relief or tax credit only available where company is a going concern
18A
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Restriction on losses carried forward
19
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Payment in respect of tax credit not income
20
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Back to Finance Act 2002 — full text
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