Finance Act 2012 (c. 14)

SCHEDULES

SCHEDULE 3 U.K. Relief for expenditure on R&D

Application U.K.

38 U.K. The amendments made by paragraphs 2 and 16 to 37 have effect in relation to expenditure incurred on or after 1 April 2012.

39 U.K. The amendments made by paragraphs 3 to 8 and 15 have effect in relation to accounting periods ending on or after 1 April 2012.

40 U.K. The amendments made by paragraphs 9 to 14 have effect in relation to claims or elections made on or after 1 April 2012.