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Legislation
Finance (No. 2) Act 2023

Crossheading Other reliefs relating to businesses

  • Section 10 Relief for research and development
  • Section 11 Treatment of profits from patents etc: small profits rate of corporation tax
  • Section 12 Energy (oil and gas) profits levy: de-carbonisation allowance
  • Section 13 Museums and galleries exhibition tax relief: extension of sunset date
  • Section 14 Extension of the temporary increase in theatre tax credit etc
  • Section 15 Seed enterprise investment scheme: increase of limits etc.
  1. Part 1 Income tax, corporation tax and capital gains tax
  2. Crossheading Other reliefs relating to businesses

Crossheading Other reliefs relating to businesses

From legislation.gov.uk

Contents

  1. Section 10 Relief for research and development
  2. Section 11 Treatment of profits from patents etc: small profits rate of corporation tax
  3. Section 12 Energy (oil and gas) profits levy: de-carbonisation allowance
  4. Section 13 Museums and galleries exhibition tax relief: extension of sunset date
  5. Section 14 Extension of the temporary increase in theatre tax credit etc
  6. Section 15 Seed enterprise investment scheme: increase of limits etc.
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