Pre Budget Report 2009 – Summary of small business measures
Posted by PM | on Wed, 09/12/2009 - 16:31 3373
- The Business Payment Support Scheme will be retained for as long as it is needed. (PN01)
- R & D relief : companies claiming SME R & D relief have previously been required to own the intellectual property deriving from the research and development activity as a condition of claiming the enhanced rate of R & D relief of 75% and the related payable tax credit. Finance Bill 2010 will abolish this requirement, opening up claims to enhanced R & D relief to more companies.
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