SCHEDULES
SCHEDULE 15R&D expenditure credits
PART 4Commencement and transitional provision
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The amendments made by Parts 1 and 2 of this Schedule have effect in relation to expenditure incurred on or after 1 April 2013.
The amendments made by Parts 1 and 2 of this Schedule have effect in relation to expenditure incurred on or after 1 April 2013.