# Finance Act 2021, Section 19: R&D tax credits for SMEs


(1) Schedule 3 makes provision about the amount of the tax credit to which a company may be entitled under Chapter 2 of Part 13 of CTA 2009 (relief for cost of research and development incurred by small and medium-sized enterprises).
(2) Schedule 4 makes corresponding provision for Northern Ireland companies within the meaning of Part 8B of CTA 2010 (trading profits taxable at the Northern Ireland rate).

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/19 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.