F145 ICT expenditure incurred by small enterprisesU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1S. 45 omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), s. 76(3) (with s. 76(7)(8))
Modifications etc. (not altering text)
C1Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)