Corporation Tax Act 2009(c. 4) - Explanatory Notes

Explanatory Notes

Corporation Tax Act 2009

2009 CHAPTER 4

26 March 2009

Commentary on Sections

Part 13: Additional relief for expenditure on research and development

Overview

Chapter 7: Relief for SMEs and large companies: vaccine research etc

Overview

Section 1106: Tax credit only available where company is going concern

2873. This section sets out a precondition for relief under section 1103. It is based on paragraph 18A of Schedule 13 to FA 2002.