9(1)Paragraph 1 (entitlement to relief under Part 1 of the Schedule) is amended as follows.U.K.
(2)In sub-paragraph (1)(b) (requirement for minimum qualifying R&D expenditure of £25,000 or time apportioned part of that amount) in sub-paragraphs (i) and (ii) for “£25,000” substitute “ £10,000 ”.