[1042A Overview of Chapter]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Chapter 1A
R&D Expenditure Credit]

[Introductory]

[1042A  Overview of Chapter]

[(1)     This Chapter provides an entitlement to a credit (called an “R&D expenditure credit”) in respect of certain expenditure on research and development.

(2)     Section 1042B and 1042C make

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