Part 8 – Research and development allowances (para 88-91)

Contents

89. Expenditure incurred partly on research and development [CAA 2001 Sch 3 para 89] Section commentary
90. References to research and development in relation to new trades [CAA 2001 Sch 3 para 90] Section commentary
91. Disposal of oil licences [CAA 2001 Sch 3 para 91] Section commentary

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