Statute
Section 1137 — Corporation Tax Act 2009: Accounting periods: company not within charge to corporation tax
Text of the provision Official document
Accounting periods: company not within charge to corporation tax 1137 1 This section applies to a company if—
a it is not within the charge to corporation tax, and b it incurs qualifying Chapter 2 expenditure ... .
2 For the purposes of this Part the company is treated as having the accounting periods it would have if—
a it carried on a trade consisting of the activities in respect of which the expenditure is incurred, and b it had started to carry on that trade when it started to carry on relevant research and development.
Official source: legislation.gov.uk
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