Paragraph 2
United Kingdom
(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 ”.
F1(3)
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(4)
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Annotations
Textual amendments
- F1
Sch. 3 para. 2(3) (4) repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)