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Legislation

Corporation Tax Act 2009

Crossheading Introductory

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Section 1039 Overview of Part
Section 1040 No overlapping claims under Chapters 1A and 2
Section 1040ZA Restriction on claiming other tax reliefs
Section 1040A R&D expenditure credits

Corporation Tax Act 2009
Introductory

Section 1040A | R&D expenditure credits

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 1040A omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 4(4), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

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