# Finance Act 2013, Paragraph 5


In paragraph 10(2) (other claims and elections to be included in return), after “first-year tax credits” insert “ , R&D expenditure credits ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.