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A cap on the quantity of R&D tax credit score which can be paid to a loss-making small or medium-sized enterprise will be launched for accounting durations which begin on or after 1 April 2021. In addition, a zero{efc128a09f3127db07550a454c353ed04492fc326140ca050a36bda84f1e5db7} fee of employer NICs on the salaries of any eligible worker working in the Freeport …