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Finance Act 2012

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Changes over time for: Paragraph 31

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Version Superseded: 15/09/2016

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Point in time view as at 17/07/2012.

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There are currently no known outstanding effects for the Finance Act 2012, Paragraph 31. Help about Changes to Legislation

This section has no associated Explanatory Notes

31(1)Chapter 8 (cap on aid for R&D) is amended as follows.U.K.

(2)In section 1113 (cap on R&D aid under Chapter 2 or 7), in subsection (4)(b), omit “SMEs and”.

(3)In section 1115 (“the tax credits”), in subsection (1), omit “or 7”.

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