Part 13F2... expenditure on research and development
Annotations:
Amendments (Textual)
Chapter 1Introduction
Interpretation
1041“Research and development”
In this Part “research and development” has the meaning given by F1section 1138 of CTA 2010.
In this Part “research and development” has the meaning given by F1section 1138 of CTA 2010.
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