Income and Corporation Taxes Act 1988

[F182A Expenditure on research and development.U.K.

F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments

F1Ss. 82A, 82B inserted (with effect in accordance with s. 68(2) of the amending Act) by Finance Act 2000 (c. 17), Sch. 19 para. 5(1) (with Sch. 19 para. 5(2)(3))

F2S. 82A repealed (1.4.2009 with effect in accordance with s. 1329(1) of the repealing Act) by Corporation Tax Act 2009 (c. 4), Sch. 1 para. 51, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)