Corporation Tax Act 2009

Chapter 5 U.K. Relief for large companies

Relief U.K.

F1 1074 Additional deduction in calculating profits of trade U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 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. 16

Threshold U.K.

F2 1075 R&D threshold U.K.

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Textual Amendments

F2 S. 1075 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. 6(3)

Qualifying expenditure U.K.

F1 1076 Qualifying Chapter 5 expenditure U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 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. 16

F1 1077 Qualifying expenditure on in-house direct R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 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. 16

F1 1078 Qualifying expenditure on contracted out R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 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. 16

F1 1079 Qualifying expenditure on contributions to independent R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 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. 16

Insurance companies U.K.

F1 1080 Entitlement to relief: I minus E basis U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 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. 16