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 104R
Surrender of credit to other group companies
Section 104R explains how a company that has earned an R&D expenditure credit can surrender all or part of that credit to another company within the same corporate group, and how the surrendered amount is applied against the receiving company's corporation tax liability.
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.