Qualifying expenditure Qualifying expenditureF1
United Kingdom
- 1042DQualifying expenditure: in-house R&D
- 1042EQualifying expenditure: payments for contracted out R&D
- 1042FQualifying expenditure: activity as contractor for irrelievable client
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