Statute
Section 357PA — Corporation Tax Act 2010: R&D expenditure credit ...
Text of the provision Official document
R&D expenditure credit ... 357PA 1 This section applies where—
a a company is entitled to an R&D expenditure credit under Chapter 1A of Part 13 of CTA 2009 (R&D expenditure credits) for an accounting period in relation to a qualifying trade, and b the company is a Northern Ireland company in the period.
2 The R&D expenditure credit forms part of the mainstream profits or mainstream losses of the trade.
Official source: legislation.gov.uk
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