Claims for R&D tax reliefE+W+S+N.I.
3In paragraph 83A (Part 9A: introduction) for “claims for R&D tax credits” substitute “ claims for R&D tax relief ”.E+W+S+N.I.
4In each of the following provisions for “claim for an R&D tax credit” substitute “ claim to which this Part of this Schedule applies ”E+W+S+N.I.
(a)paragraph 83B(1) (claim to be included in company tax return);
(b)paragraph 83C (content of claim);
(c)paragraph 83D (amendment or withdrawal of a claim);
(d)paragraph 83E(1) (time limit for claims).
5In the title of Part 9A, “R&D tax credit” becomes “ R&D tax relief ”.E+W+S+N.I.