Part 13 U.K.Additional relief for expenditure on research and development

Chapter 2 U.K.Relief for SMEs: cost of R&D incurred by SME

Amount of tax credit U.K.

F1 1059Total amount of company's PAYE and NIC liabilities U.K.

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Textual Amendments

F1 S. 1059 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 15(3)