Section 1142B | “R&D claim”

For the purposes of this Part an “R&D claim” means a claim under—^F1

(a)section 1042C (R&D expenditure credits),^F1F2

(b)section 1044 (relief for SMEs: additional deduction), or^F1

(c)section 1054 (entitlement to R&D tax credit).^F1