Statute
Section 1042H — Corporation Tax Act 2009: Expenditure credit to count as taxable receipt
Text of the provision Official document
Expenditure credit to count as taxable receipt 1042H If a company is entitled to, and claims, an R&D expenditure credit for an accounting period, it must bring the amount of the credit into account as a receipt in calculating for corporation tax purposes the profits for the period of the trade concerned.
Official source: legislation.gov.uk
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