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 2010 section 357BLC
Qualifying expenditure on relevant R&D sub-contracted to unconnected persons
Section 357BLC defines what counts as qualifying expenditure when a company sub-contracts relevant research and development work to persons who are not connected to the company, and explains how this classification changes when a foreign permanent establishment exemption election is in place.
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.