This section has no associated Explanatory Notes
671U.K.In section 1082(4) (R&D expenditure of group companies) for “Chapter 4 of Part 10 of ICTA” substitute “ Part 5 of CTA 2010 ”.
671U.K.In section 1082(4) (R&D expenditure of group companies) for “Chapter 4 of Part 10 of ICTA” substitute “ Part 5 of CTA 2010 ”.