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Legislation

Corporation Tax Act 2009

Crossheading Qualifying expenditure

Find in this level

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

Corporation Tax Act 2009
Qualifying expenditure

Section 1067 | Expenditure on sub-contracted R&D not undertaken in-house

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
Pt. 13 Ch. 3 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 14; and words in s. 1067(5) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(j)

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