Finance Act 2006 (c. 25)

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

Valid from 19/07/2006

Chapter 2 U.K. Reliefs for business

Research and development U.K.

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.