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Contents

Legislation

Corporation Tax Act 2009

Crossheading Introductory

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

Corporation Tax Act 2009
Introductory

Section 1086 | Meaning of “qualifying R&D activity”

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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)

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