Paragraph 7

Part 9A (claims for R&D tax relief) is amended as follows.

In paragraph 83A (introduction), for the words after “applies” substitute

“to—

(a)

claims for R&D expenditure credits under Chapter 6A of Part 3 of the Corporation Tax Act 2009, and

(b)

claims for R&D tax relief under Part 13 of that Act.”

In paragraph 83C (content of claim), before “relief” insert “ credit or ”.

Accordingly, the heading of the Part becomes “ CLAIMS FOR R&D EXPENDITURE CREDITS OR R&D TAX RELIEF ”.