38ADDetermination of small‑scale technology shortfall

#### 38AD Determination of small‑scale technology shortfall (1) A liable entity’s small‑scale technology shortfall for a year is to be worked out by adding together the quarterly shortfalls (if any) calculated in relation to the entity for the quarters of the year under section 38AE. (2) If the result is a positive amount, the liable entity has a small‑scale technology shortfall for the year equal to the result. (3) If the result is zero, the liable entity does not have a small‑scale technology shortfall for the year.