[1052 Qualifying expenditure: in-house R&D]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1052  Qualifying expenditure: in-house R&D]

[(1)     Expenditure of a company is qualifying Chapter 2 expenditure if it meets each of conditions A to D in this section.

(2)     Condition A is that the expenditure is attributable to relevant research and

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