Part 13

Additional relief for expenditure on research and development
Chapter 4

Relief for SMEs: subsidised and capped expenditure on R&D

Threshold

R&D threshold
1069. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
S. 1069 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 5(3)