Part 13F2... expenditure on research and development
Annotations:
Amendments (Textual)
Chapter 7Relief for large companies: vaccine research etc
Supplementary
F11111Restriction on losses carried forward where tax credit claimed
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Pt. 13 heading 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. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2