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Contents

Legislation

Finance Act 2002

Crossheading New reliefs

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Section 53 Tax relief for expenditure on research and development
Section 54 Tax relief for expenditure on vaccine research etc
Section 55 Gifts of medical supplies and equipment
Section 56 R&D tax relief for small and medium-sized enterprises: minor and consequential amendments
Section 57 Community investment tax relief
Section 58 Relief for community amateur sports clubs

New reliefs
Tax relief for expenditure on research and development

Section 53 | Tax relief for expenditure on research and development

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 53 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 527, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)