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Legislation

Corporation Tax Act 2009

Crossheading Qualifying expenditure

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Section 1076 Qualifying Chapter 5 expenditure
Section 1077 Qualifying expenditure on in-house direct R&D
Section 1078 Qualifying expenditure on contracted out R&D
Section 1079 Qualifying expenditure on contributions to independent R&D

Corporation Tax Act 2009
Chapter 5 Relief for large companies

Crossheading Qualifying expenditure

From legislation.gov.uk

Contents

Section 1076 Qualifying Chapter 5 expenditure
Section 1077 Qualifying expenditure on in-house direct R&D
Section 1078 Qualifying expenditure on contracted out R&D
Section 1079 Qualifying expenditure on contributions to independent R&D

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