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 104C
Qualifying expenditure on sub-contracted R&D
Section 104C defines what counts as "qualifying expenditure on sub-contracted R&D" for SME companies claiming R&D expenditure credits.
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.