# Finance Act 2013, Paragraph 7


(1) Part 9A (claims for R&D tax relief) is amended as follows.
(2) 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.”
(3) In paragraph 83C (content of claim), before “relief” insert “ credit or ”.
(4) Accordingly, the heading of the Part becomes “ CLAIMS FOR R&D EXPENDITURE CREDITS OR R&D TAX RELIEF ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.