Statute
Section 31 — Finance Act 2014: R&D tax credits for small or medium-sized enterprises
Text of the provision Official document
R&D tax credits for small or medium-sized enterprises 31 1 In section 1058 of CTA 2009 (amount of tax credit), in subsection (1)(a), for “11%” substitute “ 14.5% ” .
2 The amendment made by this section has effect in relation to expenditure incurred on or after 1 April 2014.
Official source: legislation.gov.uk
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