There are currently no known outstanding effects for the Finance (No. 2) Act 2017, Paragraph 10.
10U.K.In section 104BA (restriction on claiming other tax reliefs), after subsection (4) insert—
“(5)For provision prohibiting an R&D expenditure credit being given under this Chapter and relief being given under Chapter 3 of Part 15E (museums and galleries exhibition tax relief), see section 1218ZCG(2).”
Commencement Information
I1Sch. 6 para. 10 in force at Royal Assent for specified purposes, see Sch. 6 para. 20
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