SolvedCIRD98620 | R&D tax relief: legislative structure and time line: FA14 changes
From HM Revenue & Customs · Corporate Intangibles Research and Development Manual
SME scheme - payable tax credit
The rate of the payable tax credit increased from 11% to 14.5%, in relation to expenditure incurred on or after 1 April 2014 (CIRD90500)