Part 13Additional relief for expenditure on research and development
Chapter 7Relief for SMEs and large companies: vaccine research etc
Deemed trading loss: further provision
1095Elections under section 1092
1
An election under section 1092 must specify the accounting period in respect of which it is made.
2
The election must be made by notice in writing to an officer of Revenue and Customs.
3
The notice must be given before the end of the period of two years beginning immediately after the end of the accounting period to which the election relates.