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".
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 February 2011 - onwards
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