31 R&D expenditure credits: ineligible companies
Finance (No 2) Act 2015 (2015 c 33) | Legislation

Corporation tax

31  R&D expenditure credits: ineligible companies

(1)     CTA 2009 is amended as follows.

(2)     In section 104A (R&D expenditure credits), after subsection (7) insert—

“(7A)     Section 104WA contains provision about ineligible

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