[1042C Claiming the credit]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1042C  Claiming the credit]

[(1)     To obtain an R&D expenditure credit the company must make a claim (see Part 9A of Schedule 18 to the FA 1998).

(2)     A company may not make the claim (“the RDEC claim”) after the end of the claim

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