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”.