There are currently no known outstanding effects for the Finance Act 2013, Paragraph 11.
11U.K.In section 357CK (deductions that are not routine deductions), in subsection (3)—
(a)in paragraph (a), the words from “for which” to the end become sub-paragraph (i);
(b)after that sub-paragraph insert “, or
(ii)in respect of which the company is entitled to an R&D expenditure credit for the accounting period under Chapter 6A of Part 3 of CTA 2009,”;
(c)at the beginning of paragraph (b) insert “ where the company obtains an additional deduction as mentioned in paragraph (a)(i), ”.
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