438 Expenditure on research and development
Capital Allowances Act 2001 (2001 c 2) | Legislation

438  Expenditure on research and development

(1)     Expenditure on research and development includes all expenditure incurred for—

(a)     carrying out research and development, or

(b)     providing facilities for carrying out research and development.

(2)     But it does not include expenditure incurred in the acquisition

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