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R D tax credit claims to be restricted From, the amount of payable tax credit that can be claimed under the R D SME tax relief scheme will be limited to three times the companys total paye and NIC payments for the period.
Changes to personal tax allowances will apply to the whole of the.
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The basic rate will apply to drink with a sugar content in excess of 5 grams per 100 millilitres, with a higher rate for drinks on more than 8 grams per millilitre.




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