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Part 2 Manner of giving effect to relief: small and medium-sized companiesF1

United Kingdom Repealed

  1. 13Application of this Part
  2. 14Deduction in computing profits of trade
  3. 15Alternative treatment of pre-trading expenditure: deemed trading loss
  4. 15AParagraphs 14 and 15: modifications for larger SMEs claiming R&D tax credits
  5. 16Entitlement to tax credit
  6. 16AEntitlement to tax credit: modification for larger SMEs
  7. 17Amount of credit
  8. 18Payment in respect of tax credit
  9. 18ARelief or tax credit only available where company is a going concern
  10. 19Restriction on losses carried forward
  11. 20Payment in respect of tax credit not income

Annotations

Textual amendments

F1

Sch. 13 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 537, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)