Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Corporation Tax Act 2009 section 112
Rates of relief
Section 112 applies transitional modifications to the R&D tax relief rates for expenditure incurred before 1 August 2008, reducing the enhanced deduction percentages and adjusting the tax credit rate compared with the rates that apply from that date onwards.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.