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 1112B
Cap by reference to PAYE and NIC liabilities
Section 1112B sets out how to calculate the cap on R&D relief payable credits by reference to a company's PAYE and national insurance contributions liabilities for an accounting period.
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.