SCHEDULE 3 Claims for Relief for Research and Development
Finance Act 2006 (2006 c 25) | Legislation

SCHEDULE 3 Claims for Relief for Research and Development

Section 29

Introductory

1

Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.

Claims to be included in return

2

(1)     Paragraph 10 (other claims and elections to be included in return) is amended as follows.

(2)     In sub-paragraph (2) (claims to which Part 8, 9 or 9A of Schedule 18 applies) for “R&D tax credit†substitute “R&D tax reliefâ€.

(3)     . . .

(4)     . . .

Claims

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