[F1360K Meaning of “ the residue of qualifying expenditure ” U.K.
This section has no associated Explanatory Notes
The residue of qualifying expenditure is the qualifying expenditure that has not yet been written off in accordance with Chapter 9.]
Textual Amendments
F1Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2