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Legislation
Corporation Tax Act 2009

Crossheading Treatment of credit: main provisions

  • Section 1042H Expenditure credit to count as taxable receipt
  • Section 1042I Redemption of value of expenditure credit
  • Section 1042J Treatment of deduction to comply with PAYE and NIC limit
  1. Chapter 1A R&D expenditure credit
  2. Crossheading Treatment of credit: main provisions

Crossheading Treatment of credit: main provisions

From legislation.gov.uk

Contents

  1. Section 1042H Expenditure credit to count as taxable receipt
  2. Section 1042I Redemption of value of expenditure credit
  3. Section 1042J Treatment of deduction to comply with PAYE and NIC limit
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