SCHEDULES
SCHEDULE 3Relief for expenditure on R&D
Abolition of vaccine research relief for SMEs
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In consequence of the amendments made by paragraphs 16 to 31—
(a)
in Schedule 4 to CTA 2009 (index of defined expressions), omit the entry for “Chapter 7 surrenderable loss”,
(b)
in Schedule 1 to CTA 2010, omit paragraphs 672 to 674, and
(c)
in section 43 of FA 2011, omit subsections (7) to (11).