# Finance Act 2018, Paragraph 6


In section 416 (meaning of “the group-EBITDA”), after subsection (2) insert—
“(2A) An amount is not to be taken into account in calculating a worldwide group's profit before tax for the purposes of subsection (2) if it is, or relates to, an R&D expenditure credit within the meaning of section 104A of CTA 2009.”

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/8/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-8/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.