# Corporation Tax Act 2009, Section 1142B: “R&D claim”

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

For the purposes of this Part an “R&D claim” means a claim under—
(a) section 1042C (R&D expenditure credits),
(b) section 1044 (relief for SMEs: additional deduction), or
(c) section 1054 (entitlement to R&D tax credit).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1142B (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1142B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.