Schedule 12 - Tax relief for expenditure on research and development

Part of Finance Bill – in a Public Bill Committee at 5:45 pm on 21st May 2002.

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Photo of Mr Howard Flight Mr Howard Flight Conservative, Arundel and South Downs 5:45 pm, 21st May 2002

I beg to move amendment No. 25, in page 189, line 9, after 'enterprise', insert—

'or a small or medium-sized enterprise which makes an election pursuant to paragraph 16A below'.