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Prospective
27U.K.The Corporation Tax Act 2009 is amended as follows.
28U.K.In section 1059 (relief relating to SME R&D: total amount of company's PAYE and NICs liabilities), in subsection (5) after “sick pay” there is inserted “ or ”.
29U.K.In section 1108 (relief relating to vaccine research etc: total amount of company's PAYE and NICs liabilities), in subsection (5) after “sick pay” there is inserted “ or ”.