Corporation Tax Act 2009 (c. 4)

Part 13 U.K. Additional relief for expenditure on research and development

Chapter 4 U.K. Relief for SMEs: subsidised and capped expenditure on R&D

Qualifying expenditure U.K.

F1 1072 Subsidised qualifying expenditure on contracted out R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15