F1PART 8BTrading profits taxable at the Northern Ireland rateCHAPTER 9Research and development expenditureChapter 7 of Part 13 of CTA 2009F2357PFAdditional deduction under section 1087 of CTA 2009. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .