SolvedCrossheading Miscellaneous
From legislation.gov.uk
Contents
- Section 1137 Accounting periods: company not within charge to corporation tax
- Section 1138 “Subsidised expenditure”
- Section 1138A Externally provided workers and contractors: R&D undertaken abroad
- Section 1138B Exempt foreign permanent establishments
- Section 1139 “Intellectual property”
- Section 1139A Expenditure incurred on payments
- Section 1140 “Relevant payments to the subjects of a clinical trial”
- Section 1140A Groups
- Section 1141 “Payment period”
- Section 1142 Ineligible companies
- Section 1142A “Claim notification” and “claim notification period”
- Section 1142B “R&D claim”
- Section 1142C Right to payment of credit inalienable
- Section 1142D General rule against payments of credit to nominees
- Section 1142E Orders and regulations: ancillary provision