Chapter 1A R&D expenditure creditF1
United Kingdom
- Introductory
- Entitlement and claims
- Qualifying expenditure
- Rate of credit
- Treatment of credit: main provisions
- Notional tax deduction
- Intra-group surrenders
- Basic life assurance and general annuity businesses
Annotations
Textual amendments
- F1
Pt. 13 Ch. 1A inserted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 5, 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
Notes on Part 13
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