Part 13 U.K. Additional relief for expenditure on research and development

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

Qualifying expenditure U.K.

F1 1066 Expenditure on sub-contracted R&D undertaken in-house U.K.

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Textual Amendments

F1 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)