Corporation Tax Act 2009 (c. 4)

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

Chapter 1 U.K. Introduction

Interpretation U.K.

1041 “Research and development” U.K.

In this Part “research and development” has the meaning given by [F1 section 1138 of CTA 2010].

Textual Amendments

F1 Words in s. 1041 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. 666 (with Sch. 2)