Finance Act 2012 (c. 14)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 3 U.K. Corporation tax: general

Support for business U.K.

19 Profits arising from the exploitation of patents etc U.K.

Schedule 2 contains provision about the treatment for corporation tax purposes of profits arising from the exploitation of patents etc.

20 Relief for expenditure on R&D U.K.

Schedule 3 contains provision about corporation tax relief for expenditure on research and development.

21 Real estate investment trusts U.K.

Schedule 4 amends Part 12 of CTA 2010 (real estate investment trusts).