27 Amount of relief for expenditure on research and development
Finance Act 2015 (2015 c 11) | Legislation

27  Amount of relief for expenditure on research and development

(1)     CTA 2009 is amended as follows.

(2)     In Chapter 6A of Part 3 (trade profits: R&D expenditure credits), in section 104M (amount of R&D expenditure credit), in subsection

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