11 Reduced super-deduction
Finance Act 2021 (2021 c 26) | Legislation

11  Reduced super-deduction

(1)     Subsection (2) applies where a person incurs super-deduction expenditure in a chargeable period (“the relevant period”) that ends on or after 1 April 2023.

(2)     Where this subsection applies, section 9(1)(b) applies as if for “130%” there were substituted the relevant

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