The Finance Act 2002, Schedule 13 (Appointed Day) Order 2003
This Order appoints 22nd April 2003 as the date on and after which qualifying expenditure incurred by a company on direct research and development, sub-contracted research and development or contributions to independent research and development may give rise to entitlement to relief under Schedule 13 to the Finance Act 2002 (tax relief for expenditure on vaccine research etc) (“Schedule 13”). Paragraph 28(1) of Schedule 13 provides that the day appointed in respect of Schedule 13 may be a day not earlier than 1st April 2002.