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Part 2 Entitlement to relief for R&D expenditure: work subcontracted to small or medium-sized enterpriseF1

Repealed

  1. 7Entitlement to relief under this Part
  2. 8Qualifying sub-contracted R&D expenditure
  3. 9Expenditure on research and development directly undertaken by the SME
  4. 10Expenditure on research and development directly undertaken on SME’s behalf

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Sch. 12 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 536, Sch. 3 Pt. 1 (with Sch. 2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