439 Qualifying expenditure
Capital Allowances Act 2001 (2001 c 2) | Legislation

Chapter 2
Qualifying Expenditure

439  Qualifying expenditure

(1)     In this Part “qualifying expenditure” means capital expenditure incurred by a person on research and development directly undertaken by him or on his behalf if—

(a)     he is carrying on a trade when the expenditure is incurred and the research

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