10U.K.In section 104BA (restriction on claiming other tax reliefs), after subsection (4) insert—
“(5)For provision prohibiting an R&D expenditure credit being given under this Chapter and relief being given under Chapter 3 of Part 15E (museums and galleries exhibition tax relief), see section 1218ZCG(2).”
Commencement Information
I1Sch. 6 para. 10 in force at Royal Assent for specified purposes, see Sch. 6 para. 20