# Corporation Tax Act 2009, Paragraph 116


For the purposes of any calculation in accordance with section 1114, no account is to be taken of any qualifying R&D relief (as defined in section 1113(4)) in respect of expenditure incurred before 1 August 2008.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/116 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.