Commentary

D1.441A Destinations for rewritten material

Corporate tax
Corporate tax | Commentary

D1.441A Destinations for rewritten material

Corporate tax | Commentary

D1.441A Destinations for rewritten material

The list below details the destination of rewritten content.

D1.402 [Rewritten—Outline of reliefs for SMEs and large companies]

Rewritten to D1.401

D1.404A [Rewritten—Cap on R&D tax relief]

Rewritten to D1.402A

D1.405 [Deleted—Overview]

Deleted as obsolete

D1.406 [Rewritten—Qualifying R&D expenditure]

rewritten to D1.403

D1.407 [Rewritten—Qualifying in-house expenditure]

Rewritten to D1.409

D1.408 [Rewritten—Relevant R&D]

Rewritten to D1.409

D1.411 [Rewritten—Expenditure on externally provided workers]

Rewritten to D1.409A

D1.415 [Rewritten—Work subcontracted to SMEs]

Rewritten to D1.414

D1.416 [Rewritten—Subsidised expenditure]

Rewritten to D1.420A

D1.421 [Rewritten—Enhanced revenue deduction]

Rewritten to D1.420

D1.423 [Rewritten—R&D tax credit]

Rewritten to D1.420

D1.424 [Rewritten—SME large company relief]

Rewritten to D1.420

D1.425 [Rewritten—Claims]

Rewritten to D1.440

D1.426 [Rewritten—Overpayments]

Rewritten to D1.440

D1.427 [Rewritten—Interest on R&D tax credits]

Rewritten to D1.440

D1.428 [Rewritten—Refunds of expenditure]

Rewritten to D1.440

D1.430 [Rewritten—Overview]

Rewritten

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