# Corporation Tax Act 2009, Section 1179DT: Excluded expenditure: research and development and unpaid amounts

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

(1) Expenditure is excluded expenditure to the extent that the production company would, in respect of the expenditure, be able to claim—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) relief under Part 13 (relief for expenditure on research and development).
(2) Expenditure is excluded expenditure for an accounting period to the extent that it is not paid before the end of the period of four months beginning with the first day after the final day of the accounting period.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1179DT (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1179DT
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.