{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142C",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1142C.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1142C",
  "kind": "section",
  "number": "1142C",
  "heading": "Right to payment of credit inalienable",
  "text": "(1) The right of a company to be paid an amount of R&D expenditure credit or R&D tax credit may not be assigned.\n(2) Accordingly, a purported assignment of such a right, or an agreement to assign such a right, is void.\n(3) References to assignment in this section are to be read in Scotland as references to assignation.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1142C inserted (22.2.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 9(16), 16 (with Sch. 1 paras. 17, 18)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1142C",
    "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."
}