Paragraph 31
United Kingdom
(1)
Chapter 8 (cap on aid for R&D) is amended as follows.
F1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
In section 1115 (“the tax credits”), in subsection (1), omit “or 7”.
Annotations
Textual amendments
- F1
Sch. 3 para. 31(2) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(14)(a)