Qualifying expenditure Qualifying expenditure
- 1098Meaning of “qualifying Chapter 7 expenditure”
- 1099SMEs: qualifying expenditure “for” an accounting period
- 1100Qualifying expenditure “for” an accounting period
- 1101Qualifying expenditure on in-house direct R&D
- 1102Qualifying expenditure on contracted out 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