Chapter 2U.K.Reliefs for business
Group reliefU.K.
27Group relief where surrendering company not resident in UKU.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 developmentU.K.
F128Relief for research and development: subjects of clinical trialsU.K.
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Textual Amendments
F1S. 28 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
29Claims for relief for research and developmentU.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 allowancesU.K.
F230Temporary increase in amount of first-year allowances for small enterprisesU.K.
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Textual Amendments
F2S. 30 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 75(4)(b)