# Finance Act 2012, Paragraph 4


(1) Chapter 3 (relief for SMEs: R&D sub-contracted to SME) is amended as follows.
(2) In section 1063 (additional deduction in calculating profits of trade)—
(a) in subsection (1), omit “, B”, and
(b) omit subsection (3).
(3) Omit section 1064 (R&D threshold).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/3/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-3/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.