Corporation Tax Act 2009 section 1076

Qualifying Chapter 5 expenditure

Section 1076 identifies the three categories of expenditure that qualify for relief under Chapter 5 of the Corporation Tax Act 2009.

• Chapter 5 provides tax relief for certain categories of research and development (R&D) expenditure incurred by companies.
• There are three specific categories of expenditure that can qualify for relief under this Chapter.
• The qualifying categories define the types of spending a company must demonstrate to claim the relief available.
• This section was amended by Finance Act 2013 Schedule 15 paragraph 14, which updated the qualifying expenditure rules.