# Finance Act 2024, Paragraph 14: TIOPA 2010

Extent: E+W+S+N.I.

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).

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.