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Legislation

Corporation Tax Act 2009

Crossheading Miscellaneous

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Section 1137 Accounting periods: company not within charge to corporation tax
Section 1138 “Subsidised expenditure”
Section 1138A Externally provided workers and contractors: R&D undertaken abroad
Section 1138B Exempt foreign permanent establishments
Section 1139 “Intellectual property”
Section 1139A Expenditure incurred on payments
Section 1140 “Relevant payments to the subjects of a clinical trial”
Section 1140A Groups
Section 1141 “Payment period”
Section 1142 Ineligible companies
Section 1142A “Claim notification” and “claim notification period”
Section 1142B “R&D claim”
Section 1142C Right to payment of credit inalienable
Section 1142D General rule against payments of credit to nominees
Section 1142E Orders and regulations: ancillary provision

Corporation Tax Act 2009
Miscellaneous

Section 1138 | “Subsidised expenditure”

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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
S. 1138 omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 9(11), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

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