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Corporation Tax Act 2009
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Corporation Tax Act 2009, Section 814 is up to date with all changes known to be in force on or before 28 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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814Research and developmentU.K.
This section has no associated Explanatory Notes
(1)This section applies to an intangible fixed asset held by a company so far as it represents expenditure by the company on research and development.
(2)Chapter 2 (credits in respect of intangible fixed assets) does not apply to the asset, except for—
(a)section 721 (receipts recognised as they accrue), and
(b)section 722 (receipts in respect of royalties so far as not dealt with under section 721).
(3)Chapter 3 (debits in respect of intangible fixed assets) does not apply to the asset, except for section 732 (debit on reversal of previous accounting gain) so far as that section relates to credits previously brought into account under section 721 or 722.
(4)Chapter 4 (realisation of intangible fixed assets) applies to the asset as if its cost did not include any expenditure on research and development.
(5)In this section “research and development” has the meaning given by [F1section 1138 of CTA 2010] and includes oil and gas exploration and appraisal.
Textual Amendments
F1Words in s. 814(5) 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. 654 (with Sch. 2)
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