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Finance Act 2018
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Group ratio: leaving R&D expenditure credits out of account
6In section 416 (meaning of “the group-EBITDA”), after subsection (2) insert—
“(2A)An amount is not to be taken into account in calculating a worldwide group’s profit before tax for the purposes of subsection (2) if it is, or relates to, an R&D expenditure credit within the meaning of section 104A of CTA 2009.”
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