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Part 1 Entitlement to relief for R&D expenditure: large companiesF1

Repealed

  1. 1Entitlement to relief under this Part
  2. 2Meaning of “large company" and “small or medium-sized enterprise"
  3. 3Qualifying R&D expenditure
  4. 4Qualifying expenditure on direct research and development
  5. 5Expenditure on research and development directly undertaken on company’s behalf
  6. 6Qualifying expenditure on contributions to independent research and development

Annotations

Textual amendments

F1

Sch. 12 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 536, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)