Schedule 13 - Tax relief for expenditure on vaccine research etc
Finance Bill
9:45 am
Mr Howard Flight (Arundel and South Downs, Conservative)
These are simple amendments. We see no reason, nor has one been advised to us, why the provision should not take effect straight away but should be left in the ether to be implemented at some unspecified time. The amendments would therefore ensure that the start date is the beginning of the present tax year.