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 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