Part 3Income tax, corporation tax and capital gains tax
Chapter 11Miscellaneous
Reliefs for business
F3141Relief for research and development: software and consumable items
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F2142Temporary increase in amount of first-year allowances for small enterprises
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F1143Deduction for expenditure by landlords on energy-saving items
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144Lloyd’s names: conversion to limited liability underwriting
Schedule 25 to this Act (which makes provision for certain reliefs to be available where a member of Lloyd’s converts to limited liability underwriting) has effect.