Section 18(2)(d): repealed, on 10 April 1998, by section 48(1) of the Crown Research Institutes Act 1992 (1992 No 47).
Section 18(2)(e): repealed, on 1 April 2005 (effective for 2005–06 tax year and later tax years, except when the context requires otherwise), by section YA 2 of the Income Tax Act 2004 (2004 No 35).
Section 18(4): repealed, on 2 August 1990, by section 14(2)(b) of the Foundation for Research, Science, and Technology Act 1990 (1990 No 72).