1054 Entitlement to and payment of tax credit
Corporation Tax Act 2009 (2009 c 4) | Legislation

Tax credit: entitlement and payment

1054  Entitlement to and payment of tax credit

(1)     A company is entitled to an R&D tax credit for an accounting period if it has a Chapter 2 surrenderable loss in the period (see section 1055).

(2)

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