This section has no associated Explanatory Notes
6(1)Chapter 5 (relief for large companies) is amended as follows.U.K.
(2)In section 1074 (additional deduction in calculating profits of trade)—
(a)in subsection (1), omit “, B”, and
(b)omit subsection (3).
(3)Omit section 1075 (R&D threshold).