[1043 Overview of Chapter]
Corporation Tax Act 2009 (2009 c 4) | Legislation

Chapter 2
[Relief for loss-making, R&D-intensive SMEs]

Introductory

[1043  Overview of Chapter]

[(1)     This Chapter provides relief for companies that are small or medium-sized enterprises, invest heavily in research and development, and do not make associated trading profits.

(2)     Section 1044 provides relief in the form of an additional deduction where the investment is made in

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