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Corporation Tax Act 2009

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1068Additional deduction in calculating profits of tradeU.K.
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(1)A company is entitled to corporation tax relief for an accounting period if it meets conditions A, B and C.

(2)Condition A is that the company is a small or medium-sized enterprise in the period.

(3)Condition B is that the company meets the R&D threshold in the period (see section 1069).

(4)Condition C is that the company has expenditure within subsection (5) which 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)The expenditure within this subsection is—

(a)qualifying Chapter 4 expenditure (see section 1070), and

(b)capped R&D expenditure (see section 1073).

(6)For the company to obtain the relief it must make a claim.

(7)The relief is an additional deduction in calculating the profits of the trade for the period.

(8)The amount of the additional deduction is 30% of the expenditure mentioned in subsection (4).

(9)See section 1083 for provision about refunds of qualifying Chapter 4 expenditure and capped R&D expenditure.

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