Finance Act 2008 (c. 9)

SCHEDULES

SCHEDULE 10 Cap on R&D aid

Part 2 Consequential amendments

10 In Schedule 13 to FA 2002 (tax relief for expenditure on vaccine research etc), in paragraph 1 (entitlement), insert at the end—

“(3) This paragraph has effect subject to section 29 of the Finance Act 2008 (cap on R&D aid).”