Paragraph 14 TIOPA 2010I1
United Kingdom
In the following provisions of TIOPA 2010, for “within the meaning of section 104A” substitute “under Chapter 1A of Part 13”—
(a)
section 407(3)(a) (R&D expenditure credit not to be taken into account in determining tax-EBITDA);
(b)
section 416(2A) (R&D expenditure credit not to be taken into account in determining worldwide group’s profit before tax).
Annotations
Commencement
- I1
Sch. 1 para. 14: amendments have effect in relation to accounting periods beginning on or after 1.4.2024 by 2024 c. 3, Sch. 1 para. 16; S.I. 2024/286, reg. 2