Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

1068Additional deduction in calculating profits of trade
This adran has no associated Nodiadau Esboniadol

(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.

Yn ôl i’r brig

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