SolvedCrossheading R&D fraction
From legislation.gov.uk
Contents
- Section 357BL Introduction
- Section 357BLA The R&D fraction
- Section 357BLB Qualifying expenditure on relevant R&D undertaken in-house
- Section 357BLC Qualifying expenditure on relevant R&D sub-contracted to unconnected persons
- Section 357BLD Qualifying expenditure on relevant R&D sub-contracted to connected persons
- Section 357BLE Qualifying expenditure on acquisition of relevant qualifying IP rights
- Section 357BLEA Cases where the company is a party to a CSA
- Section 357BLF Meaning of the “relevant period” etc
- Section 357BLG Cases where the company is a new entrant with insufficient information about pre-enactment expenditure
- Section 357BLH R&D fraction: increase for exceptional circumstances