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Finance Act 2012
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- UK Public General Acts
- 2012 c. 14
- PART 1
- CHAPTER 3
- Support for business
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Support for businessU.K.
19Profits arising from the exploitation of patents etcU.K.
Schedule 2 contains provision about the treatment for corporation tax purposes of profits arising from the exploitation of patents etc.
20Relief for expenditure on R&DU.K.
Schedule 3 contains provision about corporation tax relief for expenditure on research and development.
21Real estate investment trustsU.K.
Schedule 4 amends Part 12 of CTA 2010 (real estate investment trusts).
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