1070Qualifying Chapter 4 expenditureU.K.
This
adran has no associated
Nodiadau Esboniadol
For the purposes of this Part a company's “qualifying Chapter 4 expenditure” means—
(a)its subsidised qualifying expenditure on in-house direct research and development (see section 1071), and
(b)its subsidised qualifying expenditure on contracted out research and development (see section 1072).