Statute
Section 1042J — Corporation Tax Act 2009: Treatment of deduction to comply with PAYE and NIC limit
Text of the provision Official document
Treatment of deduction to comply with PAYE and NIC limit 1042J 1 This section applies if an amount is deducted under step 3 in section 1042I .
2 The amount is to be added to the amount of R&D expenditure credit to which the company is entitled for its next accounting period (including where that amount would otherwise be nil).
Official source: legislation.gov.uk
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