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 1044
Additional deduction in calculating profits of trade
Section 1044 provides an enhanced tax deduction for small and medium-sized enterprises that carry on a trade, incur qualifying research and development expenditure, and meet the R&D intensity condition.
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.