Finance Act 2012

Abolition of vaccine research relief for SMEs

This section has no associated Explanatory Notes

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”.