Chapter 7 Relief for large companies: vaccine research etc
United Kingdom
- Introductory
- Reliefs
- Deemed trading loss: further provision
- Threshold
- Qualifying expenditure
- Tax credit: entitlement and payment
- Amount of tax credit
- Supplementary
- Tax avoidance
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