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Legislation

Corporation Tax Act 2009

Crossheading Qualifying expenditure

Find in this level

Section 1065 Qualifying Chapter 3 expenditure
Section 1066 Expenditure on sub-contracted R&D undertaken in-house
Section 1067 Expenditure on sub-contracted R&D not undertaken in-house

Chapter 3 Relief for SMEs: R&D sub-contracted to SME
Crossheading Qualifying expenditure

Crossheading Qualifying expenditure

From legislation.gov.uk

Contents

Section 1065 Qualifying Chapter 3 expenditure
Section 1066 Expenditure on sub-contracted R&D undertaken in-house
Section 1067 Expenditure on sub-contracted R&D not undertaken in-house