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Contents

Legislation

Finance Act 2012

Crossheading Support for business

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Section 19 Profits arising from the exploitation of patents etc
Section 20 Relief for expenditure on R&D
Section 21 Real estate investment trusts

Support for business
Real estate investment trusts

Section 21 | Real estate investment trusts

From legislation.gov.uk

Schedule 4 amends Part 12 of CTA 2010 (real estate investment trusts).