Section 10 | Relief for research and development

Schedule 1 makes provision in relation to the corporation tax relief contained in Chapter 6A of Part 3 of CTA 2009 (trade profits: R&D expenditure credits) and Part 13 of CTA 2009 (additional relief for expenditure on research and development)—

(a)conferring relief in respect of expenditure on data and cloud computing services,

(b)about the administration and management of claims for relief,

(c)about the circumstances in which an enterprise counts as a small or medium-sized enterprise and in which accounts are to be treated as prepared on a going concern basis, and

(d)limiting relief for expenditure incurred on payments to expenditure incurred on payments made before the making of a claim for the relief.