47 Abolition of vaccine research relief
Finance Act 2016 (2016 c 24) | Legislation

Research and Development

47  Abolition of vaccine research relief

(1)     CTA 2009 is amended in accordance with subsections (2) to (9).

(2)     Omit Chapter 7 of Part 13 (vaccine research relief).

(3)     In section 1039 (overview of Part 13) omit—

(a)     subsection (6), and

(b)     in subsection (8) “or 7â€.

(4)     In section 1042 (meaning of “relevant research and developmentâ€) omit subsection (3).

(5)     In section 1113 (cap on aid under

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