Chapter 7 Relief for large companies: vaccine research etcFrom legislation.gov.ukContentsCrossheading IntroductoryCrossheading ReliefsCrossheading Deemed trading loss: further provisionCrossheading ThresholdCrossheading Qualifying expenditureCrossheading Tax credit: entitlement and paymentCrossheading Amount of tax creditCrossheading SupplementaryCrossheading Tax avoidance