SCHEDULES

F1SCHEDULE 12Tax relief for expenditure on research and development

Annotations:
Amendments (Textual)
F1

Sch. 12 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 536, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F1Part 4Special provision for giving relief to insurance companies

F112Treated as large companies

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F113Entitlement to relief in respect of “I minus E" basis

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