Part VII Scientific Research
From legislation.gov.uk
Contents
- Section 136 Allowances for expenditure on scientific research not of a capital nature, and on payments to research associations, universities etc.
- Section 137 Allowances for capital expenditure on scientific research.
- Section 138 Assets ceasing to belong to traders.
- Section 138A Disposal of oil licences etc.
- Section 138B Disposal of oil licences: election for alternative tax treatment.
- Section 139 Supplemental.