Regulation 3 Insertion of regulation 2A (expiry date for incurring qualifying expenditure)

After regulation 2 insert—

“Expiry Date for incurring qualifying expenditure

2A.

For the purposes of Part 3A of the Act, “the expiry date” is prescribed as—

(a)

1 April 2017, for corporation tax purposes; and

(b)

6 April 2017, for income tax purposes.”.