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Contents

Legislation
Finance Act 2002
  • Introduction
  • Part 1 Excise duties
  • Part 2 Value added tax
  • Part 3 Income tax, corporation tax and capital gains tax
  • Part 4 Stamp duty and stamp duty reserve tax
  • Part 5 Other taxes
  • Part 6 Miscellaneous and supplementary provisions
  • SCHEDULE 1 Beer from small breweries: reduced rate of duty
  • SCHEDULE 2 Hydrocarbon oil duties: minor and consequential amendments relating to biodiesel
  • SCHEDULE 3 Hydrocarbon oil duties: rebated heavy oil etc
  • SCHEDULE 4 Pool betting duty etc
  • SCHEDULE 5 Vehicle excise duty: registered vehicles etc
  • SCHEDULE 6 Minor amendments to Schedule E charge
  • SCHEDULE 7 Chargeable gains: roll-over of degrouping charge: modification of enactments
  • SCHEDULE 8 Chargeable gains: exemptions in case of substantial shareholding
  • SCHEDULE 9 Chargeable gains: share exchanges and company reconstructions
  • SCHEDULE 10 Chargeable gains: taper relief: minor amendments
  • SCHEDULE 11 Chargeable gains: deduction of personal losses from gains treated as accruing to settlors
  • SCHEDULE 12 Tax relief for expenditure on research and development
  • SCHEDULE 13 Tax relief for expenditure on vaccine research etc
  • SCHEDULE 14 Tax credits under Schedule 13: consequential amendments
  • SCHEDULE 15 R&D tax relief for small and medium-sized enterprises: minor and consequential amendments
  • SCHEDULE 16 Community investment tax relief
  • SCHEDULE 17 Community investment tax relief: consequential amendments
  • SCHEDULE 18 Relief for community amateur sports clubs
  • SCHEDULE 19 Capital allowances: cars with low carbon dioxide emissions
  • SCHEDULE 20 Capital allowances: plant or machinery for gas refuelling station
  • SCHEDULE 21 First-year allowances for expenditure wholly for a ring fence trade
  • SCHEDULE 22 Computation of profits: adjustment on change of basis
  • SCHEDULE 23 Exchange gains and losses from loan relationships etc
  • SCHEDULE 24 Corporation tax: currency
  • SCHEDULE 25 Loan relationships
  • SCHEDULE 26 Derivative contracts
  • SCHEDULE 27 Derivative contracts: minor and consequential amendments
  • SCHEDULE 28 Derivative contracts: transitional provisions etc
  • SCHEDULE 29 Gains and losses of a company from intangible fixed assets
  • SCHEDULE 30 Gains and losses of a company from intangible fixed assets: consequential amendments
  • SCHEDULE 31 Gains of insurance company from venture capital investment partnership
  • SCHEDULE 32 Lloyd’s underwriters
  • SCHEDULE 33 Venture capital trusts
  • SCHEDULE 34 Stamp duty: withdrawal of group relief: supplementary provisions
  • SCHEDULE 35 Stamp duty: withdrawal of relief for company acquisitions: supplementary provisions
  • SCHEDULE 36 Stamp duty: contracts chargeable as conveyances: supplementary provisions
  • SCHEDULE 37 Stamp duty: abolition of duty on instruments relating to goodwill: supplementary provisions
  • SCHEDULE 38 Aggregates levy amendments
  • SCHEDULE 39 Recovery of taxes etc due in other member States
  • SCHEDULE 40 Repeals
  1. Finance Act 2002
  2. R&D tax relief for small and medium-sized enterprises: minor and consequential amendments

Schedule 15 | R&D tax relief for small and medium-sized enterprises: minor and consequential amendments F1

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

(1)Repealed

(2)Repealed

(3)Repealed

(4)Repealed

(5)Repealed

Notes

  1. F1

    Sch. 15 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)

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