Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 15 U.K. R&D expenditure credits

PART 2 U.K. Consequential amendments

FA 2007 U.K.

8 U.K. In Schedule 24 to FA 2007 (penalties for errors), in paragraph 28(fa) (definition of “corporation tax credit”), after sub-paragraph (i) insert—

“(ia) an R&D expenditure credit under Chapter 6A of Part 3 of CTA 2009,”.