This section has no associated Explanatory Notes
31(1)Chapter 8 (cap on aid for R&D) is amended as follows.U.K.
(2)In section 1113 (cap on R&D aid under Chapter 2 or 7), in subsection (4)(b), omit “SMEs and”.
(3)In section 1115 (“the tax credits”), in subsection (1), omit “or 7”.