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Link to original content: http://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/2/enacted/data.xml

http://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/2/enactedFinance Act 2013enKing's Printer of Acts of Parliament2024-03-26 SCHEDULESSCHEDULE 15 R&D expenditure credits PART 1Amendments of CTA 2009 2 1 Part 13 of CTA 2009 (additional relief for expenditure on research and development) is amended as follows. 2 After section 1040 (and before the cross-heading “Interpretation”) insert— R&D expenditure credits 1040A 1 For provision enabling a company carrying on a trade to make a claim for an amount in respect of expenditure on research and development (an “R&D expenditure credit”) to be brought into account as a receipt in calculating the profits of the trade for an accounting period, see Chapter 6A of Part 3. 2 For provision prohibiting a company from making a claim for an R&D expenditure credit and for relief under this Part in respect of the same expenditure, see section 104B. 3 In section 1138 (meaning of “subsidised expenditure”), in subsection (3), omit the “and” at the end of paragraph (a) and after paragraph (b) insert— c R&D expenditure credits under Chapter 6A of Part 3.