|
|
Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.
|
41.— Section 766 of the Principal Act is amended in paragraph (ii) of the definition of “expenditure on research and development” in subsection (1)(a) by inserting “(other than a specified intangible asset within the meaning of section 291A treated as machinery or plant by virtue of subsection (2) of that section)” after “plant”.
|
