Finance Act 2006

4U.K.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).