Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 2014

CHAPTER 3 Corporation tax: general

  • Section 26 Release of debts: stabilisation powers under Banking Act 2009
  • Section 27 Holdings treated as rights under loan relationships
  • Section 28 De-grouping charges (loan relationships etc)
  • Section 29 Disguised distribution arrangements involving derivative contracts
  • Section 30 Avoidance schemes involving the transfer of corporate profits
  • Section 31 R&D tax credits for small or medium-sized enterprises
  • Section 32 Film tax relief
  • Section 33 Television tax relief: activities to be treated as separate trade
  • Section 34 Video games development
  • Section 35 Community amateur sports clubs
  • Section 36 Tax relief for theatrical production
  • Section 37 Changes in company ownership
  • Section 38 Transfer of deductions: research and development allowances
  • Section 39 Tax treatment of financing costs and income
  • Section 40 Determination of beneficial entitlement for purposes of group relief
  1. Chapter 3 · Corporation tax: general
  2. R&D tax credits for small or medium-sized enterprises

Section 31 | R&D tax credits for small or medium-sized enterprises

From legislation.gov.uk

(1)In section 1058 of CTA 2009 (amount of tax credit), in subsection (1)(a), for “11%” substitute “ 14.5% ”.

(2)The amendment made by this section has effect in relation to expenditure incurred on or after 1 April 2014.

PreviousNext
PrivacyTerms