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Expenditure on R&D by SMEs: regulations

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The Finance Act 2011, Section 43 (Appointed Day) Order, SI 2011/2280, appoints 15 September 2011 as the day on which FA 2011 s 43 comes into force.

The s 43 amendments have effect for expenditure incurred on or after 1 April 2011. The Tax Information and Impact Note published on 23 March 2011  remains accurate, according to the explanatory note to the Order.