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Contents

Legislation

Corporation Tax Act 2009

Crossheading Introductory

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Section 1039 Overview of Part
Section 1040 No overlapping claims under Chapters 1A and 2
Section 1040ZA Restriction on claiming other tax reliefs
Section 1040A R&D expenditure credits

Chapter 1 Introduction
Crossheading Introductory

Crossheading Introductory

From legislation.gov.uk

Contents

Section 1039 Overview of Part
Section 1040 No overlapping claims under Chapters 1A and 2
Section 1040ZA Restriction on claiming other tax reliefs
Section 1040A R&D expenditure credits