Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

1063Additional deduction in calculating profits of trade
This adran has no associated Nodiadau Esboniadol

(1)A company is entitled to corporation tax relief for an accounting period if it meets conditions A, B and C.

(2)Condition A is that the company is a small or medium-sized enterprise in the period.

(3)Condition B is that the company meets the R&D threshold in the period (see section 1064).

(4)Condition C is that the company has qualifying Chapter 3 expenditure which is allowable as a deduction in calculating for corporation tax purposes the profits for the period of a trade carried on by the company.

(5)For the company to obtain the relief it must make a claim.

(6)The relief is an additional deduction in calculating the profits of the trade for the period.

(7)The amount of the additional deduction is 30% of the qualifying Chapter 3 expenditure.

(8)For the meaning of “qualifying Chapter 3 expenditure” see section 1065.

(9)See also—

(a)section 1082 for provision about research and development expenditure of group companies, and

(b)section 1083 for provision about refunds of qualifying Chapter 3 expenditure.

Yn ôl i’r brig

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