[F1357PAR&D expenditure credit under Chapter 6A of Part 3 of CTA 2009U.K.
This section has no associated Explanatory Notes
(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.]
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