SCHEDULES

SCHEDULE 3Claims for relief for research and development

Claims to be included in return

2

1

Paragraph 10 (other claims and elections to be included in return) is amended as follows.

2

In sub-paragraph (2) (claims to which Part 8, 9 or 9A of Schedule 18 applies) for “R&D tax credit” substitute “ R&D tax relief ”.

F13

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F14

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