Version status: | Document consolidation status: No known changes
Version date: 14 July 2004 - onwards
Explanatory Note
(This note is not part of the Instrument and does not purport to be a legal interpretation.)
This note specifies the categories of activities which are research and development activities and the categories of activities which are not research and development activities for the purpose of section 766 of the Taxes Consolidation Act 1997 (inserted by section 33 of the Finance Act 2004).