Version Superseded: 01/04/2024
Point in time view as at 24/02/2022.
Corporation Tax Act 2010, Cross Heading: Chapter 6A of Part 3 of CTA 2009 is up to date with all changes known to be in force on or before 23 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1
(1)This section applies where—
(a)a company is entitled to an R&D expenditure credit under Chapter 6A of Part 3 of CTA 2009 (R&D expenditure credits) for an accounting period in relation to a qualifying trade, and
(b)the company is a Northern Ireland company in the period.
(2)The R&D expenditure credit forms part of the mainstream profits or mainstream losses of the trade.]
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