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Legislation
Corporation Tax Act 2009

Chapter 1A R&D expenditure credit

  • Crossheading Introductory
  • Crossheading Entitlement and claims
  • Crossheading Qualifying expenditure
  • Crossheading Rate of credit
  • Crossheading Treatment of credit: main provisions
  • Crossheading Notional tax deduction
  • Crossheading Intra-group surrenders
  • Crossheading Basic life assurance and general annuity businesses
  1. Part 13 ... expenditure on research and development
  2. Chapter 1A R&D expenditure credit

Chapter 1A R&D expenditure credit

From legislation.gov.uk

Contents

  1. Crossheading Introductory
  2. Crossheading Entitlement and claims
  3. Crossheading Qualifying expenditure
  4. Crossheading Rate of credit
  5. Crossheading Treatment of credit: main provisions
  6. Crossheading Notional tax deduction
  7. Crossheading Intra-group surrenders
  8. Crossheading Basic life assurance and general annuity businesses
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