Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2009

Crossheading Introductory

Find in this level

Section 1085 Overview of Chapter
Section 1086 Meaning of “qualifying R&D activity”

Corporation Tax Act 2009
Introductory

Section 1085 | Overview of Chapter

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

Privacy Cookies Terms