Statute
Section 1051 — Corporation Tax Act 2009: Qualifying Chapter 2 expenditure
Text of the provision Official document
Qualifying Chapter 2 expenditure 1051 For the purposes of this Part a company's “ qualifying Chapter 2 expenditure ” is such of its expenditure as is qualifying Chapter 2 expenditure by virtue of section 1052 , 1053 or 1053A .
Official source: legislation.gov.uk
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