Support for business
19Profits arising from the exploitation of patents etc
Schedule 2 contains provision about the treatment for corporation tax purposes of profits arising from the exploitation of patents etc.
20Relief for expenditure on R&D
Schedule 3 contains provision about corporation tax relief for expenditure on research and development.
21Real estate investment trusts
Schedule 4 amends Part 12 of CTA 2010 (real estate investment trusts).