[F1313 Meaning of “the residue of qualifying expenditure”U.K.
The residue of qualifying expenditure is the qualifying expenditure that has not yet been written off in accordance with Chapter 8.]
Textual Amendments
F1Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)
Modifications etc. (not altering text)
C1 Pt. 3 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 5 ; S.I. 2004/2575 , art. 2(1) , Sch. 1
C2Pt. 3 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 21(1)
C3Pt. 3 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 38(1)
C4 S. 313 applied (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 6 ; S.I. 2004/2575 , art. 2(1) , Sch. 1