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Finance Act 2012
Schedule 3
Company not a going concern when in administration or liquidation

Paragraph 9

Chapter 2 (relief for SMEs: cost of R&D incurred by SME) is amended as follows.

← Paragraph 8

Paragraph 9

Paragraph 10 →

Legislation: Finance Act 2012
Citation: 2012 c. 14, paragraph 9
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright