SCHEDULE 4U.K.R&D tax credits for SMEs: Northern Ireland companies
Cap on amount of tax creditU.K.
1U.K.In Chapter 9 of Part 8B of CTA 2010 (research and development expenditure), section 357PD (amount of tax credit under section 1054 of CTA 2009) is amended in accordance with paragraphs 2 to 5.