Statute
Section 38 — Finance Act 2014: Transfer of deductions: research and development allowances
Text of the provision Official document
Transfer of deductions: research and development allowances 38 1 In section 730B(1) of CTA 2010 (interpretation of transfer of deductions provisions), in paragraph (a) of the definition of “deductible amount” after “trade,” insert “ other than an amount treated as such an expense by section 450(a) of CAA 2001 (research and development allowances treated as expenses in calculating profits of a trade), ” .
2 The amendment made by this section has effect in relation to a qualifying change if the relevant day is on or after 1 April 2014.
Official source: legislation.gov.uk
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