Corporation Tax Act 2009 (c. 4)

Part 13 U.K. Additional relief for expenditure on research and development

Chapter 4 U.K. Relief for SMEs: subsidised and capped expenditure on R&D

Qualifying expenditure U.K.

F1 1070 Qualifying Chapter 4 expenditure U.K.

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Textual Amendments

F1 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15

F2 1071 Subsidised qualifying expenditure on in-house direct R&D U.K.

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Textual Amendments

F2 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15; and words in s. 1071(7) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(k)

F3 1072 Subsidised qualifying expenditure on contracted out R&D U.K.

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Textual Amendments

F3 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15; and words in s. 1072(8) inserted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(4)(l)

F1 1073 Capped R&D expenditure U.K.

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Textual Amendments

F1 Pt. 13 Ch. 4 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 15