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TypeBare Act JurisdictionCentral Government

Finance Act, 2008 Section 30

Vaccine research relief: declaration about effect of relief

~1 min read
https://sooperkanoon.com/act/455833

Bare act section · Research

About this section

Finance Act, 2008 Section 30 is part of Finance Act, 2008 - Vaccine research relief: declaration about effect of relief. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1) In paragraph 21 of Schedule 13 to FA 2002 (tax relief for expenditure by large companies on vaccine research etc), after sub-paragraph (3) insert- "(3A) A claim under this paragraph must include a declaration that the availability of the relief claimed has resulted in an increase in-

(a) the amount, scope or speed of the research and development undertaken by the company, or (b) the company's expenditure on research and development."

(2) The amendment made by subsection (1) has effect in relation to claims made on or after such day as the Treasury may by order appoint.

Frequently asked questions

What does Finance Act, 2008 Section 30 provide?

Section Section 30 of the Finance Act, 2008 (Vaccine research relief: declaration about effect of relief) is reproduced on this page as part of the Finance Act, 2008. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2008 Section 30?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2008 Section 30. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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