Corporation Tax Act 2009 section 1112D

Total PAYE and NIC liabilities

Section 1112D defines how to calculate a company's total PAYE and national insurance contribution liabilities for a payment period, for the purposes of the R&D relief PAYE/NIC cap.

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.