Corporation Tax Act 2009 (c. 4)

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

Chapter 3 U.K. Relief for SMEs: R&D sub-contracted to SME

Threshold U.K.

F1 1064 R&D threshold U.K.

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Textual Amendments

F1 S. 1064 omitted (with effect in accordance with Sch. 3 para. 39 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 4(3)