Part 3Income tax, corporation tax and capital gains tax
Chapter 2Reliefs for business
Group relief
27Group relief where surrendering company not resident in UK
Schedule 1 (which makes provision in relation to group relief where the surrendering company is not resident in the United Kingdom) has effect.
Research and development
F228Relief for research and development: subjects of clinical trials
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29Claims for relief for research and development
Schedule 3 (which amends Schedule 18 to FA 1998 in connection with claims for tax relief for expenditure on research and development) has effect.
Capital allowances
F130Temporary increase in amount of first-year allowances for small enterprises
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