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HMRC internal manual

Corporate Intangibles Research and Development Manual

Corporate Intangibles and Research & Development Manual: recent changes

Below are details of the amendments that were published on 11 August 2010 (see the update index for all updates)

Section Details of update
CIRD87500 Amendment reflects the new treatment with effect from 1st April 2008 of refunds of contributions to independent research and subcontract payments under the large company scheme for R&D tax reliefs