Qualifying expenditure Qualifying expenditure
United Kingdom
- 1051Qualifying Chapter 2 expenditure
- 1052Qualifying expenditure: in-house R&D
- 1053Qualifying expenditure: payments for contracted out R&D
- 1053AQualifying expenditure: activity as contractor for irrelievable client
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
Notes on Chapter 2
Textual amendments
- F1
Pt. 13 Ch. 2 heading substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(2), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2