Paragraph 11

In section 357CK (deductions that are not routine deductions), in subsection (3)—

(a)

in paragraph (a), the words from “for which” to the end become sub-paragraph (i);

(b)

after that sub-paragraph insert

“, or
(ii)
in respect of which the company is entitled to an R&D expenditure credit for the accounting period under Chapter 6A of Part 3 of CTA 2009,”;

(c)

at the beginning of paragraph (b) insert “ where the company obtains an additional deduction as mentioned in paragraph (a)(i), ”.