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Schedule 12 - Tax relief for expenditure on research and development

Part of Finance Bill – in a Public Bill Committee at 6:15 pm on 21st May 2002.

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Photo of Roger Gale Roger Gale Vice-Chair, Conservative Party 6:15 pm, 21st May 2002

With this it will be convenient to take the following amendments: No. 78, in page 189, line 32, after 'stores', insert ', or

(c) on accommodation.'.

No. 79, in page 189, line 32, at end insert

', or

(c) on applicable direct overheads, such amount to be calculated on a just and reasonable basis.'.