[1054A Requirement to make a claim notification]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1054A  Requirement to make a claim notification]

[(1)     A company may not make a claim under section 1054(2) (an “R&D tax credit claim”) after the end of the claim notification period unless—

(a)     the company has made an R&D claim during the period

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