R&D fraction R&D fractionF1F2
United Kingdom
- 357BLIntroduction
- 357BLAThe R&D fraction
- 357BLBQualifying expenditure on relevant R&D undertaken in-house
- 357BLCQualifying expenditure on relevant R&D sub-contracted to unconnected persons
- 357BLDQualifying expenditure on relevant R&D sub-contracted to connected persons
- 357BLEQualifying expenditure on acquisition of relevant qualifying IP rights
- 357BLEACases where the company is a party to a CSA
- 357BLFMeaning of the “relevant period” etc
- 357BLGCases where the company is a new entrant with insufficient information about pre-enactment expenditure
- 357BLHR&D fraction: increase for exceptional circumstances
Annotations
Textual amendments
- F1
Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)
- F2
Pt. 8A Chs. 2A, 2B inserted (with effect in accordance with s. 64(7) of the amending Act) by Finance Act 2016 (c. 24), s. 64(3)