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Legislation

Finance Act 2003

Crossheading Capital allowances and related matters

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Section 164 Avoidance affecting proceeds of balancing event
Section 165 Extension of first-year allowances for ICT expenditure by small enterprises
Section 166 Expenditure on software for sub-licensing
Section 167 First-year allowances for expenditure on environmentally beneficial plant or machinery
Section 168 Relief for research and development
Section 169 Tonnage tax: extension of capital allowance restrictions on lessors of ships

Capital allowances and related matters
Relief for research and development

Section 168 | Relief for 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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 168 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)