- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
8(1)In section 1217RF(2) (exclusion of expenditure eligible for other creative sector relief)—
(a)in the words before paragraph (a), for the words from “(assuming” to the end substitute “the company would be able to claim”;
(b)before paragraph (a) insert—
“(za)an R&D expenditure credit under Chapter 6A of Part 3,
(zb)relief under Part 13 (relief for expenditure on research and development),”.
(2)Those amendments have effect in relation to expenditure incurred on or after 1 April 2024.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: