Heading to Pt. IXA substituted by FA 2013, s. 35 and Sch. 15, para. 7(4), with effect in relation to expenditure incurred on or after 1 April 2013.

In the heading to Pt. IXA, the words “R&D tax relief” substituted for the words “R&D tax credit” by FA 2006, s. 29 and Sch. 3, para. 5, with effect in relation to accounting periods ending on or after 31 March 2006, subject to the provisions of FA 2006, Sch. 3, para. 11.


Related Commentary  

83A  This Part of this Schedule applies to–

(a)claims for R&D expenditure credits under Chapter 6A of Part 3 of the Corporation Tax Act 2009, and

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