F144 Expenditure incurred by small or medium-sized enterprisesU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 44 omitted (with effect in accordance with s. 75(5)-(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 75(2)
Modifications etc. (not altering text)
C1Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)