SCHEDULES
SCHEDULE 3Relief for expenditure on R&D
Abolition of vaccine research relief for SMEs
16
(1)
Section 1039 (overview of Part 13) is amended as follows.
(2)
In subsection (6), for the words from “companies” to “companies)” substitute “
large companies
”
.
(3)
In subsection (7)—
(a)
for “Chapters 2 and 7 also provide” substitute “
Chapter 2 also provides
”
, and
(b)
in paragraph (a), omit “or 7”.