Finance Act 2006 (c. 25)

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 2 U.K. Reliefs for business

Group relief U.K.

27 Group relief where surrendering company not resident in UK U.K.

Schedule 1 (which makes provision in relation to group relief where the surrendering company is not resident in the United Kingdom) has effect.

Research and development U.K.

F1 28 Relief for research and development: subjects of clinical trials U.K.

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Textual Amendments

F1 S. 28 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

29 Claims for relief for research and development U.K.

Schedule 3 (which amends Schedule 18 to FA 1998 in connection with claims for tax relief for expenditure on research and development) has effect.

Capital allowances U.K.

F2 30 Temporary increase in amount of first-year allowances for small enterprises U.K.

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Textual Amendments

F2 S. 30 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 75(4)(b)