[1112A Overview of Chapter]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Chapter 8
Restrictions on Relief under this Part]

[Introductory]

[1112A  Overview of Chapter]

[(1)     This Chapter limits the entitlements given by Chapters 1A and 2.

(2)     Sections 1112B to 1112E provide for the amount of R&D expenditure credit or R&D tax credit

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