Part 6 – Research and development allowances (ss 437-451)

Contents

Chapter 1 – Introduction (ss 437-438) 2 sections
Chapter 2 – Qualifying expenditure (ss 439-440) 3 sections
Chapter 3 – Allowances and charges (ss 441-445) 5 sections
Chapter 4 – Additional VAT liabilities and rebates (ss 446-449) 4 sections
Chapter 5 – Supplementary provisions (ss 450-451) 2 sections

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