Paragraph 4
In each of the following provisions for “claim for an R&D tax credit” substitute “ claim to which this Part of this Schedule applies ”
(a)
paragraph 83B(1) (claim to be included in company tax return);
(b)
paragraph 83C (content of claim);
(c)
paragraph 83D (amendment or withdrawal of a claim);
(d)
paragraph 83E(1) (time limit for claims).