Amendment of R&D exclusionU.K.
8(1)In section 1217JA (expenditure qualifying for theatre relief), for subsection (2) substitute—
(a)in paragraph (a), for “is entitled to” substitute “would be able to claim”;
(b)in paragraph (b), for “has obtained” substitute “would be able to claim”.
(2)Those amendments have effect in relation to expenditure incurred on or after 1 April 2024.