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 1134
Qualifying element of contractor payment: connected persons
Section 1134 sets out how to determine the qualifying element of a contractor payment for R&D tax relief purposes when the company making the payment and the subcontractor receiving it are connected persons.
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.