Part 13F2... expenditure on research and development

Annotations:
Amendments (Textual)
F2

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

Chapter 7Relief for large companies: vaccine research etc

Introductory

F11085Overview of Chapter

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Annotations:
Amendments (Textual)
F1

Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11086Meaning of “qualifying R&D activity”

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