Part 13Additional relief for expenditure on research and development

Chapter 7F2Relief for large companies: vaccine research etc

Annotations:
Amendments (Textual)
F2

Pt. 13 Ch. 7 heading substituted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by Finance Act 2012 (c. 14), Sch. 3 para. 30

Reliefs

1088F3Declaration about effect of relief

1

This section applies if a F1... 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.