8In Schedule 20 to FA 2000 (tax relief for expenditure by SMEs on research and development), in paragraph 1 (entitlement), insert at the end—
“(5)This paragraph has effect subject to section 29 of the Finance Act 2008 (cap on R&D aid).”
8In Schedule 20 to FA 2000 (tax relief for expenditure by SMEs on research and development), in paragraph 1 (entitlement), insert at the end—
“(5)This paragraph has effect subject to section 29 of the Finance Act 2008 (cap on R&D aid).”