SCHEDULES
F1SCHEDULE 13Tax relief for expenditure on vaccine research etc
Annotations:
Amendments (Textual)
F1Part 2Manner of giving effect to relief: small and medium-sized companies
F113Application of this Part
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F114Deduction in computing profits of trade
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F115Alternative treatment of pre-trading expenditure: deemed trading loss
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F115AParagraphs 14 and 15: modifications for larger SMEs claiming R&D tax credits
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F116Entitlement to tax credit
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F116AEntitlement to tax credit: modification for larger SMEs
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F117Amount of credit
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F118Payment in respect of tax credit
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F118ARelief or tax credit only available where company is a going concern
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F119Restriction on losses carried forward
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F120Payment in respect of tax credit not income
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Sch. 13 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 537, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)