1044 Additional deduction in calculating profits of trade
Corporation Tax Act 2009 (2009 c 4) | Legislation

Reliefs

1044  Additional deduction in calculating profits of trade

(1)     A company is entitled to corporation tax relief for an accounting period if it meets each of conditions A to [F].

(2)     Condition A is that the company is a small or medium-sized enterprise in the period.

[(2A)     Condition B is that the company—

(a)     meets the R&D intensity

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