[1042E Qualifying expenditure: payments for contracted out R&D]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1042E  Qualifying expenditure: payments for contracted out R&D]

[(1)     Expenditure of a company is qualifying Chapter 1A expenditure if it meets each of conditions A to D in this section.

(2)     Condition A is that

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