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547U.K.In section 601 (how relief for patent expenses is given) after subsection (2) insert—
“(2A)The deduction or set-off is given effect at Step 2 of the calculation in section 23 of ITA 2007.”
547U.K.In section 601 (how relief for patent expenses is given) after subsection (2) insert—
“(2A)The deduction or set-off is given effect at Step 2 of the calculation in section 23 of ITA 2007.”