11(1)This paragraph applies where a company is entitled to relief under Part 1 or 2 of this Schedule for an accounting period.
(2)In so far as the company’s qualifying expenditure for that period is deductible in computing for tax purposes the profits for that period of a trade carried on by the company, it is entitled (on making a claim) to an additional deduction in computing the profits of the trade for that period of an amount equal to 25% of the qualifying expenditure.
(3)In sub-paragraph (2) “qualifying expenditure” means—
(a)in the case of relief under Part 1, qualifying R&D expenditure (see paragraph 3), and
(b)in the case of the relief under Part 2, qualifying sub-contracted R&D expenditure (see paragraph 8).