# Corporation Tax Act 2009, Chapter 3: Relief for SMEs: R&D sub-contracted to SME

Extent: E+W+S+N.I.



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Source: https://www.legislation.gov.uk/ukpga/2009/4/part/13/chapter/3 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/part-13/chapter-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.