SCHEDULES
SCHEDULE 3Claims for relief for research and development
Claims for R&D tax relief
3
In paragraph 83A (Part 9A: introduction) for “claims for R&D tax credits” substitute “
claims for R&D tax relief
”
.
4
In each of the following provisions for “claim for an R&D tax credit” substitute “
claim to which this Part of this Schedule applies
”
a
paragraph 83B(1) (claim to be included in company tax return);
b
paragraph 83C (content of claim);
c
paragraph 83D (amendment or withdrawal of a claim);
d
paragraph 83E(1) (time limit for claims).
5
In the title of Part 9A, “R&D tax credit” becomes “
R&D tax relief
”
.