Commentary on Sections Glossary Structure of Part 2 Section 40: Expenditure incurred for Northern Ireland purposes by small or medium-sized enterprises
219.This section is based on parts of section 22(3CA) and (3CB) of CAA 1990. It gives the conditions which must be met for first-year qualifying expenditure under this heading.
220.Sections 47 to 49 decide whether or not expenditure is incurred by a small or medium-sized enterprise.