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 104P
Total expenditure on workers
Section 104P defines how a company calculates its total expenditure on workers for the purposes of the R&D tax relief regime.
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.