{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142B",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142B.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1142B",
  "kind": "section",
  "number": "1142B",
  "heading": "“R&D claim”",
  "text": "For the purposes of this Part an “R&D claim” means a claim under—\n(a) section 1042C (R&D expenditure credits),\n(b) section 1044 (relief for SMEs: additional deduction), or\n(c) section 1054 (entitlement to R&D tax credit).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 1142A, 1142B inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 2(6), 20 Edit"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 1142B(a) substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(15), 16 (with Sch. 1 paras. 18, 19); S.I. 2024/286, reg. 2"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 1142B modified (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 16, 19; S.I. 2024/286, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1142B",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}