Corporation Tax Act 2009 section 1179FL

Excluded expenditure: research and development and unpaid amounts

Section 1179FL identifies two categories of expenditure that are excluded from qualifying as audio-visual or video game expenditure credit costs: amounts eligible for research and development tax relief, and amounts that remain unpaid within four months after the end of the relevant accounting period.

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.