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Finance Act 2013

Chapter 3

Income Tax

Amendment of section 472D (relief for key employees engaged in research and development activities) of Principal Act.

5.— Section 472D of the Principal Act is amended—

(a) in subsection (1), in the definition of “key employee”, by substituting “50 per cent” for “75 per cent” in each place, and

(b) in subsection (8) by substituting “subsection (7)” for “subsection (6)”.