Finance Act 2021 (c. 26)

SCHEDULES

SCHEDULE 4 U.K. R&D tax credits for SMEs: Northern Ireland companies

Cap on amount of tax credit U.K.

5 U.K. After subsection (4) insert—

“(4A) Subsection (4)(b) does not apply if section 1058D of CTA 2009 (exceptions to tax credit cap) applies in relation to the company for the accounting period.”