Corporation Tax Act 2009 (c. 4)

Part 13 U.K. F1 ... expenditure on research and development

Textual Amendments

F1 Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2

Chapter 3 U.K. Relief for SMEs: R&D sub-contracted to SME

Relief U.K.

F2 1063 Additional deduction in calculating profits of trade U.K.

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Textual Amendments

F2 Pt. 13 Ch. 3 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. 14

Threshold U.K.

F3 1064 R&D threshold U.K.

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Textual Amendments

F3 S. 1064 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 4(3)

Qualifying expenditure U.K.

F2 1065 Qualifying Chapter 3 expenditure U.K.

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Textual Amendments

F2 Pt. 13 Ch. 3 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. 14

F4 1066 Expenditure on sub-contracted R&D undertaken in-house U.K.

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Textual Amendments

F4 Pt. 13 Ch. 3 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. 14; and words in s. 1066(5) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(i)

F5 1067 Expenditure on sub-contracted R&D not undertaken in-house U.K.

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Textual Amendments

F5 Pt. 13 Ch. 3 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. 14; and words in s. 1067(5) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(j)