# Finance Act 2014, Paragraph 9


In section 104BA of CTA 2009 (R&D expenditure credits: restrictions on claiming other tax reliefs), after subsection (3) insert—
“(4) For provision prohibiting an R&D expenditure credit being given under this Chapter and relief being given under section 1217H or 1217K (theatrical productions: additional deduction or theatre tax credit), see section 1217JA(2).”

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.