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Legislation

Finance Act 2007

Crossheading R&D

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Section 49 Vaccine research relief: amount of deduction for SMEs
Section 50 Research and development tax relief: definition of SME etc

Part 3 Income tax, corporation tax and capital gains tax
Crossheading R&D

Crossheading R&D

From legislation.gov.uk

Contents

Section 49 Vaccine research relief: amount of deduction for SMEs
Section 50 Research and development tax relief: definition of SME etc