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Legislation
Corporation Tax Act 2009

Crossheading Reliefs: further provision

  • Section 1045A Requirement to make a claim notification
  • Section 1045ZA R&D intensity condition
  • Section 1046 Relief only available where company is going concern
  • Section 1047 Elections under section 1045
  • Section 1048 Treatment of deemed trading loss under section 1045
  • Section 1049 Restriction on consortium relief
  1. Chapter 2 Relief for loss-making, R&D-intensive SMEs
  2. Crossheading Reliefs: further provision

Crossheading Reliefs: further provision

From legislation.gov.uk

Contents

  1. Section 1045A Requirement to make a claim notification
  2. Section 1045ZA R&D intensity condition
  3. Section 1046 Relief only available where company is going concern
  4. Section 1047 Elections under section 1045
  5. Section 1048 Treatment of deemed trading loss under section 1045
  6. Section 1049 Restriction on consortium relief
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