Schedule 12 | Tax relief for expenditure on research and development ^F1

Part 1Entitlement to relief for R&D expenditure: large companies

(1)Repealed

(2)Repealed

(3)Repealed

(4)Repealed

(5)Repealed

(6)Repealed

Part 2Entitlement to relief for R&D expenditure: work subcontracted to small or medium-sized enterprise

(7)Repealed

(8)Repealed

(9)Repealed

(10)Repealed

Part 2AEntitlement of SME to additional relief available to large companies

Entitlement to relief under this Part

(10A)Repealed

Qualifying additional Small or Medium-sized EnterpriseSME expenditure

(10B)Repealed

Capped SME expenditure

(10C)Repealed

Part 3The relief

(11)Repealed

Part 4Special provision for giving relief to insurance companies

(12)Repealed

(13)Repealed

Part 5Supplementary provisions

(14)Repealed

(15)Repealed

(16)Repealed

Part 6General provisions

(17)Repealed

(18)Repealed

(19)Repealed

(20)Repealed