# Corporation Tax Act 2010, Paragraph 695


In section 1308(7) (expenditure brought into account in determining value of intangible asset), in the definition of “research and development”, for “section 837A of ICTA” substitute “ section 1138 of CTA 2010 ”.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/schedule/1/paragraph/695 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/schedule-1/paragraph-695
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.