Finance Act 2013 (c. 29)

SCHEDULES

SCHEDULE 15 U.K. R&D expenditure credits

PART 3 U.K. Abolition of certain relief under Part 13 of CTA 2009

Amendments of Part 13 of CTA 2009 U.K.

21 U.K. In section 1119 (meaning of “small or medium-sized enterprise”), in subsection (3), for “Chapters 2 to 5” substitute “ Chapter 2 ”.