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Finance (No. 2) Act 2017
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- UK Public General Acts
- 2017 c. 32
- SCHEDULE 6
- PART 2
- CTA 2009
- Paragraph 10
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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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