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Chapter 9 Research and development expenditureF1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Introductory
  2. Chapter 1A of Part 13 of CTA 2009
  3. Chapter 2 of Part 13 of CTA 2009
  4. Chapter 7 of Part 13 of CTA 2009

Annotations

Textual amendments

F1

Pt. 8B inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), s. 1