SCHEDULES

SCHEDULE 24Tax advantages constituting the grant of state aid

PART 1Tax advantages to which section 180(2)applies

Research and development reliefs

Tax advantage

Provision under which tax advantage is given

Relief for SMEs: cost of research and development incurred by SME

Chapter 2 of Part 13 of CTA 2009

Vaccine research relief

Chapter 7 of Part 13 of CTA 2009