# Finance Act 2006, Paragraph 2

Extent: E+W+S+N.I.

(1) Paragraph 10 (other claims and elections to be included in return) is amended as follows.
(2) In sub-paragraph (2) (claims to which Part 8, 9 or 9A of Schedule 18 applies) for “R&D tax credit” substitute “ R&D tax relief ”.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/3/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-3/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.