# Corporation Tax Act 2010, Section 357PA: R&D expenditure credit ...


(1) This section applies where—
(a) a company is entitled to an R&D expenditure credit under Chapter 1A of Part 13 of CTA 2009 (R&D expenditure credits) for an accounting period in relation to a qualifying trade, and
(b) the company is a Northern Ireland company in the period.
(2) The R&D expenditure credit forms part of the mainstream profits or mainstream losses of the trade.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/357PA (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-357PA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.