Section 360K Meaning of “ the residue of qualifying expenditure ”F1
The residue of qualifying expenditure is the qualifying expenditure that has not yet been written off in accordance with Chapter 9.
Annotations
Textual amendments
- F1
Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2