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Legislation

Corporation Tax Act 2009

Crossheading Qualifying expenditure

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Section 1070 Qualifying Chapter 4 expenditure
Section 1071 Subsidised qualifying expenditure on in-house direct R&D
Section 1072 Subsidised qualifying expenditure on contracted out R&D
Section 1073 Capped R&D expenditure

Corporation Tax Act 2009
Chapter 4 Relief for SMEs: subsidised and capped expenditure on R&D

Crossheading Qualifying expenditure

From legislation.gov.uk

Contents

Section 1070 Qualifying Chapter 4 expenditure
Section 1071 Subsidised qualifying expenditure on in-house direct R&D
Section 1072 Subsidised qualifying expenditure on contracted out R&D
Section 1073 Capped R&D expenditure

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