[F1104FSubsidised qualifying expenditureU.K.
This section has no associated Explanatory Notes
For the purposes of this Chapter a company's “subsidised qualifying expenditure” means—
(a)its subsidised qualifying expenditure on in-house direct research and development (see section 104G), and
(b)its subsidised qualifying expenditure on contracted out research and development (see section 104H).]
Textual Amendments
F1Pt. 3 Ch. 6A inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 1