[1112F Restriction of credit and relief to companies that are going concerns]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Going concerns]

[1112F  Restriction of credit and relief to companies that are going concerns]

[(1)     Subsection (2) applies if a company makes a claim under section 1042C (claims for R&D expenditure credit) at a time when it is not a going concern.

(2)     No amount is to be paid to the company at step 7 in section 1042I

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