925 How relief is given under section 924
Corporation Tax Act 2009 (2009 c 4) | Legislation

925  How relief is given under section 924

(1)     This section sets out how relief for expenses is given where a company makes a claim under section 924.

(2)     The amount of the expenses must be deducted from or set off against the company's income from patents for the accounting period in which the expenses were incurred.

(3)     If the amount

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