SCHEDULES
SCHEDULE 15R&D expenditure credits
PART 3Abolition of certain relief under Part 13 of CTA 2009
Consequential amendments
23
In Schedule 4 to CTA 2009 (index of defined expressions), omit the following entries— “
capped R&D expenditure (in Part 13)
”
, “
qualifying Chapter 3 expenditure (in Part 13)
”
, “
qualifying Chapter 4 expenditure (in Part 13)
”
, and “
qualifying Chapter 5 expenditure (in Part 13)
”
.