Section 36 Research expenditure.C1
The provisions of Part IV of the Finance Act, 1944 (which provide for allowances for income tax purposes in respect of expenditure incurred on scientific research in connection with any trade) shall not apply for the purposes of excess profits tax . . . F1.
Annotations
Textual amendments
- F1
Words repealed by Finance Act 1965 (c. 25), s. 97(5), Sch. 22 Pt. V
Modifications
- C1
The text of ss. 34, 35, 36, 38, 46, 47, 48, 50, 51, 58, 59, Schs. 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, save as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991