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Part 3U.K.Trading income

Modifications etc. (not altering text)

CHAPTER 6AU.K.Trade profits: R&D expenditure credits

U.K.

F1

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Textual Amendments

F1Pt. 3 Ch. 6A omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2