Draft legislation (accessible version)
▤ Verbatim text from source document
1. R&D undertaken abroad: Chapter 2 relief only
- (1) In section 1138A(1)(b) of CTA 2009, at beginning insert “for the purposes of relief under Chapter 2”.
- (2) The amendment made by subsection (1) has effect in relation to claims made on or after 30 October 2024.