11U.K.In section 1040ZA of CTA 2009 (additional relief for expenditure on research and development), after subsection (3) insert—
“(4)For provision prohibiting relief being given under this Part and under section 1217H or 1217K (theatrical productions: additional deduction or theatre tax credit), see section 1217JA(2).”
Commencement Information
I1Sch. 4 para. 11 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2