Part 13 ... expenditure on research and developmentF1
United Kingdom
- 1Introduction
- 1AR&D expenditure credit
- 2Relief for loss-making, R&D-intensive SMEs
- 3Relief for SMEs: R&D sub-contracted to SME
- 4Relief for SMEs: subsidised and capped expenditure on R&D
- 5Relief for large companies
- 6Chapters 2 to 5: further provision
- 7Relief for large companies: vaccine research etc
- 8Restrictions on relief under this Part
- 9Supplementary
Annotations
Textual amendments
- F1
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