http://www.legislation.gov.uk/ukpga/2006/25/schedule/3/paragraph/5/enactedFinance Act 2006Corporation taxIncome taxVATGambling and lotteriesGambling and lottery licencesKing's Printer of Acts of Parliament2021-08-04SCHEDULESSCHEDULE 3Claims for relief for research and development5Claims for R&D tax reliefIn the title of Part 9A, “R&D tax credit” becomes “R&D tax relief”.