10. Corporation tax relief (research and development)

That (notwithstanding anything to the contrary in the practice of the House relating to the matters that may be included in Finance Bills) provision may be made in relation to the corporation tax relief contained in Chapter 6A of Part 3 of the Corporation Tax Act 2009 or Part 13 of that Act—

(a) conferring relief in respect of expenditure on data and cloud computing services,

(b) about the administration and management of claims for the relief,

(c) about the circumstances in which an enterprise counts as a small or medium-sized enterprise and in which accounts are to be treated as prepared on a going concern basis, and

(d) limiting relief for expenditure incurred on payments to expenditure incurred on payments made before the making of a claim for the relief.