Part 13 U.K.Additional relief for expenditure on research and development

Chapter 5 U.K.Relief for large companies

Qualifying expenditure U.K.

F1 1076Qualifying Chapter 5 expenditure U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 16

F1 1077Qualifying expenditure on in-house direct R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 16

F1 1078Qualifying expenditure on contracted out R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 16

F1 1079Qualifying expenditure on contributions to independent R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 5 omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 16