Part 13F2... expenditure on research and development
Annotations:
Amendments (Textual)
Chapter 3Relief for SMEs: R&D sub-contracted to SME
Relief
F11063Additional deduction in calculating profits of trade
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Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2