{
  "url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLA",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2010/section-357BLA.json",
  "legislation": "ukpga/2010/4",
  "legislation_title": "Corporation Tax Act 2010",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2010",
  "path": "section/357BLA",
  "kind": "section",
  "number": "357BLA",
  "heading": "The R&D fraction",
  "text": "(1) The R&D fraction for the sub-stream is the lesser of 1 and—\n( D + S1 ) × 1.3 D + S1 + S2 + Awhere—\nD is the company's qualifying expenditure on relevant R&D undertaken in-house (see section 357BLB),\nS1 is the company's qualifying expenditure on relevant R&D sub-contracted to unconnected persons (see section 357BLC),\nS2 is the company's qualifying expenditure on relevant R&D sub-contracted to connected persons (see section 357BLD), and\nA is the company's qualifying expenditure on the acquisition of relevant qualifying IP rights (see section 357BLE).\n(2) This section is subject to section 357BLH (R&D fraction: increase for exceptional circumstances).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/4/section/357BLA",
    "retrieved_at": "2026-10-29T09:10:29.433154+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."
}