# Corporation Tax Act 2009, Section 1042J: Treatment of deduction to comply with PAYE and NIC limit

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

(1) This section applies if an amount is deducted under step 3 in section 1042I.
(2) The amount is to be added to the amount of R&D expenditure credit to which the company is entitled for its next accounting period (including where that amount would otherwise be nil).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1042J (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1042J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.