Qualifying expenditure Qualifying expenditure
United Kingdom
- 1076Qualifying Chapter 5 expenditure
- 1077Qualifying expenditure on in-house direct R&D
- 1078Qualifying expenditure on contracted out R&D
- 1079Qualifying expenditure on contributions to independent R&D
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