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Part II Manner of giving effect to reliefF1

United Kingdom Repealed

  1. Deduction in computing profits of trade
  2. Alternative treatment of pre-trading expenditure
  3. Entitlement to R&D tax credit
  4. Amount of credit
  5. Total amount of company’s Pay As You EarnPAYE and NICs liabilities
  6. Payment in respect of R&D tax credit
  7. R&D tax relief or tax credit only available where company is a going concern
  8. Restriction on losses carried forward
  9. Payment in respect of R&D tax credit not income

Annotations

Textual amendments

F1

Sch. 20 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 469, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)