CIRD98610 - R&D tax relief: legislative structure and time line: FA13 changes
Research and Development Expenditure Credit (RDEC)
RDEC introduced in CTA09/Chapter 6A, in respect of expenditure incurred on or after 1 April 2013 (CIRD89705).
Research and Development Expenditure Credit (RDEC)
RDEC introduced in CTA09/Chapter 6A, in respect of expenditure incurred on or after 1 April 2013 (CIRD89705).