# Finance Act 2013, Paragraph 8


In Schedule 24 to FA 2007 (penalties for errors), in paragraph 28(fa) (definition of “corporation tax credit”), after sub-paragraph (i) insert—
“(ia) an R&D expenditure credit under Chapter 6A of Part 3 of CTA 2009,”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.