Corporation Tax Act 2009 section 1142B

"R&D claim"

Section 1142B defines what constitutes an "R&D claim" for the purposes of Part 13 of the Corporation Tax Act 2009.

  • An "R&D claim" is a defined term used throughout Part 13 of the Act
  • It covers claims for R&D expenditure credits under section 1042C
  • It includes claims by SMEs for an additional deduction in calculating trade profits under section 1044
  • It also includes claims by SMEs for an R&D tax credit under section 1054

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