SCHEDULES
SCHEDULE 3Claims for relief for research and development
Claims for R&D tax relief
3
In paragraph 83A (Part 9A: introduction) for “claims for R&D tax credits” substitute “
claims for R&D tax relief
”
.
In paragraph 83A (Part 9A: introduction) for “claims for R&D tax credits” substitute “
claims for R&D tax relief
”
.