# Finance Act 2021, Paragraph 1


Chapter 2 of Part 13 of CTA 2009 (relief for cost of research and development incurred by small and medium-sized enterprises) is amended as follows.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/3/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-3/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.