SCHEDULES

SCHEDULE 3Claims for relief for research and development

Claims for R&D tax relief

4

In each of the following provisions for “claim for an R&D tax credit” substitute “ claim to which this Part of this Schedule applies ”

a

paragraph 83B(1) (claim to be included in company tax return);

b

paragraph 83C (content of claim);

c

paragraph 83D (amendment or withdrawal of a claim);

d

paragraph 83E(1) (time limit for claims).