SCHEDULES
F1SCHEDULE 12Tax relief for expenditure on research and development
Annotations:
Amendments (Textual)
F1Part 1Entitlement to relief for R&D expenditure: large companies
F11Entitlement to relief under this Part
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F12Meaning of “large company" and “small or medium-sized enterprise"
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F13Qualifying R&D expenditure
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F14Qualifying expenditure on direct research and development
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F15Expenditure on research and development directly undertaken on company’s behalf
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F16Qualifying expenditure on contributions to independent research and development
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Sch. 12 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 536, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)