Chapter 1A R&D expenditure credit
From legislation.gov.uk
Contents
- 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