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

Chapter 7 U.K.[F1 Relief for large companies: vaccine research etc]

Textual Amendments

F1 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

Qualifying expenditure U.K.

F2 1099SMEs: qualifying expenditure “for” an accounting period U.K.

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Textual Amendments

F2 S. 1099 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. 26