21(1)Section 1085 (overview of Chapter) is amended as follows.
(2)In subsection (1), for the words from “companies” to “companies)” substitute “large companies”.
(3)For subsection (3) substitute—
“(3)The relief available is a deduction under section 1087 (the amount of which is determined under section 1091).”
(4)Omit subsection (4).
(5)For subsection (5) substitute—
“(5)Sections 1098 to 1102 contain provision about when a company’s expenditure is “qualifying Chapter 7 expenditure” for the purposes of obtaining relief and when such expenditure is “for” an accounting period.”
(6)Omit subsection (6).
(7)In subsection (7), omit “or R&D tax credits”.