10U.K.In Schedule 13 to FA 2002 (tax relief for expenditure on vaccine research etc), in paragraph 1 (entitlement), insert at the end—
“(3)This paragraph has effect subject to section 29 of the Finance Act 2008 (cap on R&D aid).”
Commencement Information
I1Sch. 10 para. 10 in force at 1.8.2008 by S.I. 2008/1928, art. 2