SCHEDULES

SCHEDULE 13Tax relief for expenditure on vaccine research etc

Part 5Supplementary provisions

26Funding of tax credits

Section 10 of the Exchequer and Audit Departments Act 1866 (c. 39) (gross revenues to be paid to Exchequer) shall be construed as allowing the Commissioners of Inland Revenue to deduct payments for or in respect of tax credits under this Schedule before causing the gross revenues of their department to be paid to the account mentioned in that section.