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 118
Small or medium-sized enterprises
Section 118 deals with transitional rules for the "larger SME" provisions in Part 13 (additional relief for research and development expenditure), specifying how these provisions apply depending on when expenditure was incurred.
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.