1041“Research and development”U.K.
This section has no associated Explanatory Notes
In this Part “research and development” has the meaning given by [F1section 1138 of CTA 2010].
Textual Amendments
F1Words in s. 1041 substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 666 (with Sch. 2)