[1138A Externally provided workers and contractors: R&D undertaken abroad]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1138A  Externally provided workers and contractors: R&D undertaken abroad]

[(1)     This section applies to research and development undertaken outside the United Kingdom if—

(a)     the research and development is undertaken in the circumstances described in subsection (2), or

(b)     regulations made by the Treasury provide

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