10(1)Schedule 20 to FA 2000 (tax relief for expenditure on research and development) is amended as follows.
(2)In paragraph 15 (entitlement to R&D tax credit)—
(a)in sub-paragraph (4)(b), after “section 393A(1)(b)” insert “or 393B(3)”, and
(b)in sub-paragraph (5)(b), after “section 393A(1)(b)” insert “or 393B(3)”.
(3)In paragraph 23 (treatment of deemed trading loss), in sub-paragraph (2), after “section 393A(1)(b)” insert “or 393B(3)”.