Part 3 Abolition of Certain Relief Under Part 13 of CTA 2009
Finance Act 2013 (2013 c 29) | Legislation

Part 3 Abolition of Certain Relief Under Part 13 of CTA 2009

Amendments of Part 13 of CTA 2009

12

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

13

(1)     Section 1039 (overview of Part) is amended as follows.

(2)     In subsection (3)—

(a)     for “Chapters 2 to 4†substitute “Chapter 2â€;

(b)     omit paragraphs (b) and (c).

(3)     Omit subsection (4).

(4)     In subsection (5)—

(a)     for “Chapters 2

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