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 1063
Additional deduction in calculating profits of trade
Section 1063 allows small or medium-sized enterprises to claim an enhanced tax deduction for research and development expenditure that has been contracted out to them by a large company.
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.