Part 1Income tax, corporation tax and capital gains tax

Other reliefs relating to businesses

10Relief for research and development

Schedule 1 makes provision in relation to the corporation tax relief contained in Chapter 6A of Part 3 of CTA 2009 (trade profits: R&D expenditure credits) and Part 13 of CTA 2009 (additional relief for expenditure on research and development)—

a

conferring relief in respect of expenditure on data and cloud computing services,

b

about the administration and management of claims for relief,

c

about the circumstances in which an enterprise counts as a small or medium-sized enterprise and in which accounts are to be treated as prepared on a going concern basis, and

d

limiting relief for expenditure incurred on payments to expenditure incurred on payments made before the making of a claim for the relief.