# Corporation Tax Act 2009, Section 1061: Tax credit payment not income of company


A payment in respect of an R&D tax credit under this Chapter is not income of the company for any tax purposes.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1061 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1061
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.