[1179C Entitlement to expenditure credit]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Chapter 3
Expenditure Credit]

[The entitlement]

[1179C  Entitlement to expenditure credit]

[(1)     The qualifying company for a qualifying production is entitled to an expenditure credit for—

(a)     the opt-in period, and

(b)     (subject to subsection (2)) any subsequent accounting period in which it continues to carry on the separate production trade.

(2)

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