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FA 1998

(1)     Schedule 18 to FA 1998 (company tax returns) is amended as follows.

(2)     In paragraph 52(2A)(b) (application of provisions about discovery assessments to amounts paid by way of R&D expenditure credit), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”.

(3)     In paragraph 83A (application of Part 9A of the Schedule to claims for R&D relief), for the words from “to” to the end substitute “to claims for relief under Part 13 of the Corporation Tax Act 2009 (relief for research and development).”

(4)     In paragraph 83E (deadlines for claiming R&D relief)—

FA 2007

In Schedule 24 to FA 2007 (penalties for errors), in paragraph 28(fa)(ia) (“corporation tax credit” includes R&D expenditure credit), for “Chapter 6A of Part 3” substitute “Chapter 1A of Part 13”.

CTA 2009

(1)     CTA 2009 is amended as follows.

(2)     In Part 14A (inserted by paragraph 1 of Schedule 2)—