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Corporation Tax Act 2009

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1064R&D thresholdU.K.
This adran has no associated Nodiadau Esboniadol

(1)For the purposes of this Chapter a company meets the R&D threshold in an accounting period if its total qualifying R&D expenditure for the period is at least—

(a)£10,000, if the accounting period is a period of 12 months, or

(b)the amount given by subsection (2), if the accounting period is a period of less than 12 months.

(2)The amount referred to in subsection (1)(b) is—

where X is the number of days in the accounting period.

(3)A company's “total qualifying R&D expenditure” for an accounting period is the sum of—

(a)its qualifying Chapter 2 expenditure (see section 1051),

(b)its qualifying Chapter 3 expenditure (see section 1065), and

(c)its qualifying Chapter 4 expenditure (see section 1070),

that is deductible in the period.

(4)A company's expenditure is deductible in an accounting period if it is allowable as a deduction in calculating for corporation tax purposes the profits for the period of a trade carried on by the company.

(5)Expenditure allowable as a deduction for the purposes of subsection (4) includes expenditure so allowable because of section 61 (pre-trading expenses).

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