1088[F1Declaration about effect of relief]U.K.
This section has no associated Explanatory Notes
(1)This section applies if a F2... company claims relief under section 1087.
(2)The claim must include a declaration that the availability of the relief claimed has resulted in an increase in—
(a)the amount, scope or speed of the research and development undertaken by the company, or
(b)the company's expenditure on research and development.
Textual Amendments
F1S. 1088 heading substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 23(2)
F2Word in s. 1088(1) omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 23(1)