Finance Act 2012 (c. 14)

SCHEDULES

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

Abolition of vaccine research relief for SMEs U.K.

32 U.K. In consequence of the amendments made by paragraphs 16 to 31—

(a) in Schedule 4 to CTA 2009 (index of defined expressions), omit the entry for “Chapter 7 surrenderable loss”,

(b) in Schedule 1 to CTA 2010, omit paragraphs 672 to 674, and

(c) in section 43 of FA 2011, omit subsections (7) to (11).