SCHEDULES
SCHEDULE 13 Relief for Research Expenditure
Part II Amendments Relating to the New Allowance
The principal Act
5
1
In Schedule 7 to that Act (claim for allowance of certain exploration expenditure etc.) at the end of paragraph 1(1)(b) there shall be added
or
c
of any research expenditure allowable under section 5B of this Act
2
In paragraph 1(3) of that Schedule after the words “section 5A” there shall be inserted “
or section 5B
”
.