Part 3

Trading income
CHAPTER 6A

Trade profits: R&D expenditure credits
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 104G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 3 modified (1.1.2010) by Northern Rock plc (Tax Consequences) Regulations 2009 (S.I. 2009/3227), regs. 1, 4(1)
Pt. 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