31R&D tax credits for small or medium-sized enterprisesU.K.
This section has no associated Explanatory Notes
(1)In section 1058 of CTA 2009 (amount of tax credit), in subsection (1)(a), for “11%” substitute “ 14.5% ”.
(2)The amendment made by this section has effect in relation to expenditure incurred on or after 1 April 2014.