Part 3 Commencement and transitional and transitory provision
United Kingdom
- 16General commencement of Parts 1 and 2
- 17Assignments and nominations
- 18Avoidance of overlaps and gaps in entitlement during transition
- 19Transitional provision relating to claim notifications
- 20Transitional provision relating to the R&D intensity condition
- 21Higher rate of payable credit for R&D-intensive SMEs from 1 April 2023