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Legislation

Finance Act 2013

Crossheading Losses, other reliefs and deductions

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Section 29 Restriction on surrender of losses: controlled foreign company cases
Section 30 Loss relief surrenderable by non-UK resident established in EEA state
Section 31 Arrangements for transfers of companies
Section 32 Change in company ownership: company reconstructions
Section 33 Change in company ownership: shell companies
Section 34 Transfer of deductions
Section 35 R&D expenditure credits
Section 36 Relief for television production and video games development

Losses, other reliefs and deductions
R&D expenditure credits

Section 35 | R&D expenditure credits

From legislation.gov.uk

Schedule 15 contains provision about R&D expenditure credits.