1051Qualifying Chapter 2 expenditureU.K.
This
adran has no associated
Nodiadau Esboniadol
For the purposes of this Part a company's “qualifying Chapter 2 expenditure” [F1is such of its expenditure as is qualifying Chapter 2 expenditure by virtue of section 1052, 1053 or 1053A.]
Textual Amendments
F1Words in s. 1051 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(8), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2