Part 13

... expenditure on research and development
Chapter 7

Relief for large companies: vaccine research etc

Tax credit: entitlement and payment

Tax credit only available where company is going concern
1106. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 1103-1111 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. 28
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