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Legislation
Corporation Tax Act 2009

Crossheading Qualifying expenditure and rate of credit

  • 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
  1. Chapter 5 Video games
  2. Crossheading Qualifying expenditure and rate of credit

Crossheading Qualifying expenditure and rate of credit

From legislation.gov.uk

Contents

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