Written question asked by Jim Cousins (Labour), in the House of Commons. It was due for an answer on Wednesday, 6 July 1994. It was answered by Stephen Dorrell (Conservative) on Wednesday, 6 July 1994 on behalf of the Treasury.

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Treasury

Question

If he will place in the Library the Inland Revenue guidance on capital allowances for research and development; if he will outline the circumstances under which expenditure on the development of a specific product or technique qualifies for such allowance; if he will outline the legal or administrative source for the definition of research and development; and whether the guidance or definitions are currently under review.

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Secondary information

Type

Written question

Reference

246 c211W

Session

1993-94

Subjects

Capital allowances Tax allowances Technology Research Science

Legislation

Capital Allowances Act 1990