# Finance Act 2013, Paragraph 10


In section 357CG (adjustments in calculating profits of trade), in subsection (4), after “amounts to be deducted are” insert
“—
(a) the amount of any R&D expenditure credits (within the meaning of Chapter 6A of Part 3 of CTA 2009) brought into account in calculating the profits of the trade for the accounting period, and”.
(b)

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.