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Legislation

Corporation Tax Act 2009

Crossheading Qualifying expenditure

Find in this level

Section 1042D Qualifying expenditure: in-house R&D
Section 1042E Qualifying expenditure: payments for contracted out R&D
Section 1042F Qualifying expenditure: activity as contractor for irrelievable client

Chapter 1A R&D expenditure credit
Crossheading Qualifying expenditure

Crossheading Qualifying expenditure

From legislation.gov.uk

Contents

Section 1042D Qualifying expenditure: in-house R&D
Section 1042E Qualifying expenditure: payments for contracted out R&D
Section 1042F Qualifying expenditure: activity as contractor for irrelievable client