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Contents

Legislation

Corporation Tax Act 2009

Part 13 ... expenditure on research and development

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Chapter 1 Introduction
Chapter 1A R&D expenditure credit
Chapter 2 Relief for loss-making, R&D-intensive SMEs
Chapter 3 Relief for SMEs: R&D sub-contracted to SME
Chapter 4 Relief for SMEs: subsidised and capped expenditure on R&D
Chapter 5 Relief for large companies
Chapter 6 Chapters 2 to 5: further provision
Chapter 7 Relief for large companies: vaccine research etc
Chapter 8 Restrictions on relief under this Part
Chapter 9 Supplementary

Corporation Tax Act 2009
Part 13 ... expenditure on research and development

Part 13 ... expenditure on research and development

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 1A R&D expenditure credit
Chapter 2 Relief for loss-making, R&D-intensive SMEs
Chapter 3 Relief for SMEs: R&D sub-contracted to SME
Chapter 4 Relief for SMEs: subsidised and capped expenditure on R&D
Chapter 5 Relief for large companies
Chapter 6 Chapters 2 to 5: further provision
Chapter 7 Relief for large companies: vaccine research etc
Chapter 8 Restrictions on relief under this Part
Chapter 9 Supplementary