SCHEDULES
SCHEDULE 15R&D expenditure credits
PART 2Consequential amendments
FA 1998
7
1
Part 9A (claims for R&D tax relief) is amended as follows.
2
In paragraph 83A (introduction), for the words after “applies” substitute
to—
a
claims for R&D expenditure credits under Chapter 6A of Part 3 of the Corporation Tax Act 2009, and
b
claims for R&D tax relief under Part 13 of that Act.
3
In paragraph 83C (content of claim), before “relief” insert “
credit or
”
.
4
Accordingly, the heading of the Part becomes “
CLAIMS FOR R&D EXPENDITURE CREDITS OR R&D TAX RELIEF
”
.