1093Modification of section 1092 for larger SMEsU.K.
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(1)Subsection (2) applies if a company which makes a claim under section 1087 for relief to which it is entitled for an accounting period—
(a)is a larger SME in the period, and
(b)obtains an R&D tax credit for the period under Chapter 2.
(2)Section 1092 has effect in relation to the company as if subsection (8)(a) were omitted.