Royal assent, 26th March 2009. An Act to restate, with minor changes, certain enactments relating to corporation tax. Explanatory notes to assist in the understanding of the Act are available separately (ISBN 9780105604099) along with a table of origins and destinations (ISBN 9780105648055). With correction slip dated July 2009Part 13 - Additional relief for expenditure on research and development Chapter 2 - Relief for SMEs: cost of Raamp;D incurred by SME (3) Condition B is ... (4) If a company makes a claim for an Raamp;D tax credit to which it is entitled for an accounting period, an officer of Revenue and Customs must ... (6) See also section 1062, which restricts the carry forward of losses where a company claims an Raamp;D tax credit.
|Title||:||Corporation Tax Act 2009|
|Publisher||:||The Stationery Office - 2009-03-01|