Part 13F5... expenditure on research and development
Annotations:
Amendments (Textual)
Chapter 7Relief for large companies: vaccine research etc
Reliefs
F11087Deduction in calculating profits of trade
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11088Declaration about effect of relief
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F41089SMEs: amount of deduction
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F31090Modification of section 1089 for larger SMEs
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11091Amount of deduction
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21092SMEs: deemed trading loss for pre-trading expenditure
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21093Modification of section 1092 for larger SMEs
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21094Relief only available to SME where company is going concern
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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