# Finance Act 2024, Paragraph 15: FA 2013

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

In Schedule 43C to FA 2013 (penalties in connection with the general anti-abuse rule), in paragraph 11(e)(ii) (“corporation tax credit” includes R&D expenditure credit), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/1/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-1/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.