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Legislation
Corporation Tax Act 2009

Crossheading Qualifying expenditure and rate of credit

  • 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
  1. Chapter 4 Films and television programmes
  2. Crossheading Qualifying expenditure and rate of credit

Crossheading Qualifying expenditure and rate of credit

From legislation.gov.uk

Contents

  1. Section 1179DR Expenditure that qualifies for credit
  2. Section 1179DS Meaning of “core expenditure”
  3. Section 1179DT Excluded expenditure: research and development and unpaid amounts
  4. Section 1179DU Excluded expenditure: non-arm’s-length dealings with connected parties
  5. Section 1179DV Percentage of qualifying expenditure translated into credit
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