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Legislation
Finance Act 2026

Crossheading Capital allowances and other reliefs for businesses

  • Section 28 Main rate of writing-down allowances for expenditure on plant or machinery
  • Section 29 First-year allowance for main rate expenditure on plant or machinery
  • Section 30 Expenditure on zero-emission cars and electric vehicle charging points
  • Section 31 Payments for surrender of expenditure credits
  • Section 32 Transition from video games tax relief
  • Section 33 Special credit for visual effects
  • Section 34 R&D undertaken abroad: Chapter 2 relief only
  1. Capital allowances and other reliefs for businesses
  2. R&D undertaken abroad: Chapter 2 relief only

Section 34 | R&D undertaken abroad: Chapter 2 relief only

From legislation.gov.uk

(1)In section 1138A(1)(b) of CTA 2009, at beginning insert “for the purposes of relief under Chapter 2”.

(2)The amendment made by subsection (1) has effect in relation to claims made on or after 30 October 2024.

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