Finance Act 2012

Support for businessU.K.

19Profits arising from the exploitation of patents etcU.K.

Schedule 2 contains provision about the treatment for corporation tax purposes of profits arising from the exploitation of patents etc.

20Relief for expenditure on R&DU.K.

Schedule 3 contains provision about corporation tax relief for expenditure on research and development.

21Real estate investment trustsU.K.

Schedule 4 amends Part 12 of CTA 2010 (real estate investment trusts).