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(1)Subsection (2) applies if a company which makes a claim under section 1087 for relief to which it is entitled for an accounting period—
(a)is a larger SME in the period, and
(b)obtains an R&D tax credit for the period under Chapter 2.
(2)Section 1089 has effect in relation to the company as if for subsection (2) there were substituted—
“(2)The amount of the deduction under that section is 40% of so much of the company's qualifying Chapter 7 expenditure for the period as is expenditure in respect of which the company is not entitled to relief under Chapter 2.”
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