Part 2A Entitlement of SME to additional relief available to large companiesF1
United Kingdom Repealed
- Entitlement to relief under this Part
- Qualifying additional Small or Medium-sized EnterpriseSME expenditure
- Capped SME expenditure
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Sch. 12 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 536, Sch. 3 Pt. 1 (with Sch. 2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)