Part 13F5... expenditure on research and development
Annotations:
Amendments (Textual)
Chapter 5Relief for large companies
Relief
F11074Additional deduction in calculating profits of trade
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Threshold
F21075R&D threshold
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Qualifying expenditure
F11076Qualifying Chapter 5 expenditure
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F31077Qualifying expenditure on in-house direct R&D
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F41078Qualifying expenditure on contracted out R&D
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F11079Qualifying expenditure on contributions to independent R&D
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Insurance companies
F11080Entitlement to relief: I minus E basis
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Words in Pt. 13 heading omitted (with effect in relation to accounting periods beginning on or after 1.4.2024) by virtue of Finance Act 2024 (c. 3), Sch. 1 paras. 3, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2