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Legislation

Corporation Tax Act 2009

Crossheading Qualifying expenditure

Find in this level

Section 1051 Qualifying Chapter 2 expenditure
Section 1052 Qualifying expenditure: in-house R&D
Section 1053 Qualifying expenditure: payments for contracted out R&D
Section 1053A Qualifying expenditure: activity as contractor for irrelievable client

Chapter 2 Relief for loss-making, R&D-intensive SMEs
Crossheading Qualifying expenditure

Crossheading Qualifying expenditure

From legislation.gov.uk

Contents

Section 1051 Qualifying Chapter 2 expenditure
Section 1052 Qualifying expenditure: in-house R&D
Section 1053 Qualifying expenditure: payments for contracted out R&D
Section 1053A Qualifying expenditure: activity as contractor for irrelievable client