Part 13 U.K.Additional relief for expenditure on research and development

Chapter 7 U.K.Relief for large companies: vaccine research etc

Reliefs U.K.

F1 1092SMEs: deemed trading loss for pre-trading expenditure U.K.

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Textual Amendments

F1 Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26