# Welfare Reform Act 2012, Paragraph 28

Status: prospective

In section 1059 (relief relating to SME R&D: total amount of company's PAYE and NICs liabilities), in subsection (5) after “sick pay” there is inserted “ or ”.

---
Source: https://www.legislation.gov.uk/ukpga/2012/5/schedule/3/paragraph/28 (the official version)
Page: https://openlegislation.uk/welfare-reform-act-2012/schedule-3/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.