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