Annex 1: Minor Changes in the Law Change 77: Additional relief for research and development: applies for corporation tax only: sections 1044, 1045, 1063, 1068, 1074, 1087, 1092 and 1149
This change makes clear that the additional relief for expenditure on research and development (including vaccine research) and for expenditure on the remediation of contaminated land applies only for corporation tax.