# Finance Act 2016, Research and development reliefs


Tax advantage
Provision under which tax advantage is given
Relief for SMEs: cost of research and development incurred by SME
Chapter 2 of Part 13 of CTA 2009
Vaccine research relief
Chapter 7 of Part 13 of CTA 2009

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/24/part/1/crossheading/research-and-development-reliefs (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-24/part-1/crossheading-research-and-development-reliefs
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.