# Corporation Tax Act 2009, Section 1051: Qualifying Chapter 2 expenditure

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

For the purposes of this Part a company's “qualifying Chapter 2 expenditure” is such of its expenditure as is qualifying Chapter 2 expenditure by virtue of section 1052, 1053 or 1053A.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1051 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1051
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.