# Finance Act 2013, Paragraph 29


(1) If a company claims an R&D expenditure credit under section 104A of CTA 2009 for an accounting period beginning before 1 April 2016, the amendments made by Part 3 of this Schedule are treated as having effect in relation to expenditure incurred by the company on or after the first day of that accounting period.
(2) But in a case where the accounting period includes 1 April 2013, those amendments are treated as having effect in relation to expenditure incurred by the company on or after that day.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/29 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.