Corporation Tax Act 2009 (c. 4)

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

Chapter 7 U.K. Relief for large companies: vaccine research etc

Qualifying expenditure U.K.

F1 1098 Meaning of “qualifying Chapter 7 expenditure” U.K.

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Textual Amendments

F1 Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F2 1099 SMEs: qualifying expenditure “for” an accounting period U.K.

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Textual Amendments

F2 S. 1099 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 26

F1 1100 Qualifying expenditure “for” an accounting period U.K.

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Textual Amendments

F1 Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F1 1101 Qualifying expenditure on in-house direct R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)

F1 1102 Qualifying expenditure on contracted out R&D U.K.

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Textual Amendments

F1 Pt. 13 Ch. 7 omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(2)