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Capital Allowances Act 2001

Part 6 Research and development allowances

1Introduction
2Qualifying expenditure
3Allowances and charges
4Additional VAT liabilities and rebates
5Supplementary provisions

Part 6

Legislation: Capital Allowances Act 2001
Citation: 2001 c. 2, part 6
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright