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Contents

Legislation

Finance Act 2008

Crossheading Research and development

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Section 26 Rates of R&D relief and vaccine research relief
Section 27 Qualifying expenditure: R&D relief and vaccine research relief
Section 28 Companies in difficulty: SME R&D relief and vaccine research relief
Section 29 Cap on R&D aid
Section 30 Vaccine research relief: declaration about effect of relief

Part 2 Income tax, corporation tax and capital gains tax_general
Crossheading Research and development

Crossheading Research and development

From legislation.gov.uk

Contents

Section 26 Rates of R&D relief and vaccine research relief
Section 27 Qualifying expenditure: R&D relief and vaccine research relief
Section 28 Companies in difficulty: SME R&D relief and vaccine research relief
Section 29 Cap on R&D aid
Section 30 Vaccine research relief: declaration about effect of relief