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Schedule 12 Tax relief for expenditure on research and developmentF1

United Kingdom Repealed

  1. 1Entitlement to relief for R&D expenditure: large companies
  2. 2Entitlement to relief for R&D expenditure: work subcontracted to small or medium-sized enterprise
  3. 2AEntitlement of SME to additional relief available to large companies
  4. 3The relief
  5. 4Special provision for giving relief to insurance companies
  6. 5Supplementary provisions
  7. 6General provisions

Annotations

Textual amendments

F1

Sch. 12 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 536, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)