SCHEDULES
F1SCHEDULE 31Tax relief for expenditure on research and development
F1Part 1Small and medium-sized enterprises: Schedule 20 to Finance Act 2000
F1Introductory
F11
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F1Required minimum aggregate expenditure: reduction from £25,000 to £10,000
F12
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F1Required minimum aggregate expenditure: inclusion of new class of expenditure
F13
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F1Qualifying R&D expenditure: expenditure on externally provided workers
F14
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F1Staffing costs: persons partly engaged directly and actively in relevant R&D
F15
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F1Qualifying expenditure on externally provided workers
F16
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F1Qualifying expenditure on sub-contracted R&D: externally provided workers
F17
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F1Part 2Large companies: Part 1 of Schedule 12 to Finance Act 2002
F1Introductory
F18
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F1Required minimum aggregate expenditure: reduction from £25,000 to £10,000
F19
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F1Qualifying expenditure on externally provided workers
F110
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F1Part 3Work sub-contracted to SMEs: Part 2 of Schedule 12 to Finance Act 2002
F1Introductory
F111
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F1Required minimum aggregate expenditure: reduction from £25,000 to £10,000
F112
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F1Required minimum aggregate expenditure: inclusion of new class of expenditure
F113
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F1R&D directly undertaken by SME: qualifying expenditure on externally provided workers
F114
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F1Part 4Entitlement of SME to certain relief available to large companies
F1Insertion of Part 2A of Schedule 12 to the Finance Act 2002
F115
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F1Part 5Supplementary: amendments to Parts 3 to 6 of Schedule 12 to Finance Act 2002
F1Introductory
F116
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F1Deduction in computing profits of trade
F117
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F1Refunds of contributions to independent research and development
F118
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F1Meaning of “qualifying expenditure on externally provided workers”
F119
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F1Part 6Expenditure on vaccine research etc: Schedule 13 to Finance Act 2002
F1Introductory
F120
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F1Reduction of required qualifying expenditure from £25,000 to £10,000
F121
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F1Direct research and development: qualifying expenditure on externally provided workers
F122
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F1Meaning of “qualifying expenditure on externally provided workers”
F123
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F1Relevant expenditure of sub-contractor: qualifying expenditure on externally provided workers
F124
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Sch. 31 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)