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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 27 March 2013 - onwards

28. Amendment of section 766 (tax credit for research and development expenditure) of Principal Act.

(1) Section 766 of the Principal Act is amended in subsection (1)(a), in the definition of "qualifying group expenditure on research and development", by substituting "€200,000" for "€100,000".

(2) This section shall apply to accounting periods commencing on or after 1 January 2013.