CHAPTER 6AU.K.Trade profits: R&D expenditure credits
Claims for creditsU.K.
F1F1...U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1 U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
U.K.
F1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Pt. 3 Ch. 6A 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. 2, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2