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HMRC internal manual

Corporate Intangibles Research and Development Manual

Corporate Intangibles, Research & Development Manual: recent changes

Below are details of the amendments that were published on 28 March 2013 (see the update index for all updates)

Page Details of update
CIRD210160 SI 2013/ 430 will apply from 1 April 2013.
CIRD260170 Correction of minor typos.