Statute
Section 1142B — Corporation Tax Act 2009: “R&D claim”
Text of the provision Official document
“R&D claim” 1142B For the purposes of this Part an “R&D claim” means a claim under—
a section 1042C (R&D expenditure credits),
b section 1044 (relief for SMEs: additional deduction), or c section 1054 (entitlement to R&D tax credit).
Official source: legislation.gov.uk
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