Amending the rules in the enhanced support for Research and Development intensive small or medium-sized enterprises in Northern Ireland
This tax information and impact note is about changes to enhanced Research and Development (R&D) intensive support (ERIS) for companies in Northern Ireland.
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This measure makes amendments to the enhanced Research and Development intensive support (ERIS) rules for companies with a registered office in Northern Ireland to take account, in the cap on relief, of other support received by the company and replaces the current £250,000 cap.