43 Relief for expenditure on R&D by SMEs
Finance Act 2011 (2011 c 11) | Legislation

43  Relief for expenditure on R&D by SMEs

(1)     Part 13 of CTA 2009 (additional relief for expenditure on research and development) is amended as follows.

(2)     Chapter 2 (relief for small or medium-sized enterprises (“SMEs”)) is amended

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