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Section 34

Notwithstanding the proviso of subsection 6(1AC) of the principal

of Finance Act 2018

ActIn forceProvision 37 of 108
Section 34

Act as introduced by section 33 of this Act —

(a)

where a contract research and development company has been granted a pioneer status on or before 16 October 2017, the proviso to subsection 6(1AC) shall not apply to that company until 30 June 2021; and

(b)

where a contract research and development company has been granted a pioneer status after 16 October 2017, the proviso to subsection 6(1AC) shall not apply to that company until 31 December 2018.

Finance 33

Read in full context — Finance Act 2018 →