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Legislation

Income Tax (Trading and Other Income) Act 2005

Crossheading Scientific research

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Section 87 Expenses of research and development
Section 88 Payments to research associations, universities etc.

Chapter 5 Trade profits: rules allowing deductions
Crossheading Scientific research

Crossheading Scientific research

From legislation.gov.uk

Contents

Section 87 Expenses of research and development
Section 88 Payments to research associations, universities etc.