SCHEDULES
SCHEDULE 3Claims for relief for research and development
Claims to be included in return
2
(1)
Paragraph 10 (other claims and elections to be included in return) is amended as follows.
(2)
In sub-paragraph (2)
(claims to which Part 8, 9 or 9A of Schedule 18 applies) for “R&D tax credit” substitute “
R&D tax relief
”
.
F1(3)
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F1(4)
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