SCHEDULES
SCHEDULE 15R&D expenditure credits
PART 3Abolition of certain relief under Part 13 of CTA 2009
Consequential amendments
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(1)
CTA 2010 is amended as follows.
(2)
In section 312 (ring fence expenditure supplement: qualifying pre-commencement expenditure), omit subsections (8) and (9).
(3)
In section 1173, in Part 1 of the table in subsection (2), omit the entry relating to section 1083(5) of CTA 2009.
(4)
In Schedule 1, omit paragraph 671.