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Corporation Tax Act 2009

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Point in time view as at 30/11/2016.

Changes to legislation:

Corporation Tax Act 2009, Chapter 7 is up to date with all changes known to be in force on or before 11 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Changes to Legislation

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Chapter 7U.K.Relief for large companies: vaccine research etc

IntroductoryU.K.

F11085Overview of ChapterU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11086Meaning of “qualifying R&D activity”U.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

ReliefsU.K.

F11087Deduction in calculating profits of tradeU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11088Declaration about effect of reliefU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F21089SMEs: amount of deductionU.K.

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Textual Amendments

F2S. 1089 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 24

F31090Modification of section 1089 for larger SMEsU.K.

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Textual Amendments

F3S. 1090 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 24

F11091Amount of deductionU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F41092SMEs: deemed trading loss for pre-trading expenditureU.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F41093Modification of section 1092 for larger SMEsU.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F41094Relief only available to SME where company is going concernU.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

Deemed trading loss: further provisionU.K.

F41095Elections under section 1092U.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F41096Treatment of deemed trading loss under section 1092U.K.

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Textual Amendments

F4Ss. 1092-1096 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

ThresholdU.K.

F51097R&D thresholdU.K.

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Textual Amendments

F5S. 1097 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 7(5)

Qualifying expenditureU.K.

F11098Meaning of “qualifying Chapter 7 expenditure”U.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F61099SMEs: qualifying expenditure “for” an accounting periodU.K.

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Textual Amendments

F6S. 1099 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F11100Qualifying expenditure “for” an accounting periodU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11101Qualifying expenditure on in-house direct R&DU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F11102Qualifying expenditure on contracted out R&DU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

Tax credit: entitlement and paymentU.K.

F71103Entitlement to and payment of tax creditU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71104Meaning of “Chapter 7 surrenderable loss”U.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71105Amount of trading loss which is “unrelieved”U.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71106Tax credit only available where company is going concernU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

Amount of tax creditU.K.

F71107Amount of tax creditU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71108Total amount of company's PAYE and NIC liabilitiesU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

SupplementaryU.K.

F71109Payment of tax creditU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71110Tax credit payment not income of companyU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

F71111Restriction on losses carried forward where tax credit claimedU.K.

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Textual Amendments

F7Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

Tax avoidanceU.K.

F11112Artificially inflated claims for reliefU.K.

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Textual Amendments

F1Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

Yn ôl i’r brig

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