Crossheading Qualifying expenditure and rate of credit
From legislation.gov.uk
Contents
- Section 1179DR Expenditure that qualifies for credit
- Section 1179DS Meaning of “core expenditure”
- Section 1179DT Excluded expenditure: research and development and unpaid amounts
- Section 1179DU Excluded expenditure: non-arm’s-length dealings with connected parties
- Section 1179DV Percentage of qualifying expenditure translated into credit