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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

Research and development
Qualifying expenditure: R&D relief and vaccine research relief

Section 27 | Qualifying expenditure: R&D relief and vaccine research relief

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Ss. 26-28 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)