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Legislation

Corporation Tax Act 2009

Crossheading Qualifying expenditure

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Section 1065 Qualifying Chapter 3 expenditure
Section 1066 Expenditure on sub-contracted R&D undertaken in-house
Section 1067 Expenditure on sub-contracted R&D not undertaken in-house

Qualifying expenditure
Qualifying Chapter 3 expenditure

Section 1065 | Qualifying Chapter 3 expenditure

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed