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Contents

Legislation

Corporation Tax Act 2009

Crossheading Qualifying expenditure

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Section 1098 Meaning of “qualifying Chapter 7 expenditure”
Section 1099 SMEs: qualifying expenditure “for” an accounting period
Section 1100 Qualifying expenditure “for” an accounting period
Section 1101 Qualifying expenditure on in-house direct R&D
Section 1102 Qualifying expenditure on contracted out R&D

Qualifying expenditure
SMEs: qualifying expenditure “for” an accounting period

Section 1099 | SMEs: qualifying expenditure “for” an accounting period

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed