Defined term

“qualifying expenditure”

Defined in 9 Acts and 4 statutory instruments.

  1. The Business Premises Renovation Allowances (Amendment) Regulations 2012 SI
  2. Capital Allowances Act 2001 Act 11 definitions
  3. Corporation Tax Act 2009 Act 13 definitions
  4. Corporation Tax Act 2010 Act 7 definitions
  5. Electricity Act 1989 Act
  6. Electricity (Miscellaneous Provisions) Act 2003 Act
  7. Finance Act 2000 Act
  8. The Income-related Benefits (Subsidy to Authorities) Order 1998 SI
  9. Income Tax (Trading and Other Income) Act 2005 Act 4 definitions
  10. Oil Taxation Act 1983 Act
  11. The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 SI 2 definitions
  12. School Standards and Framework Act 1998 Act
  13. The Tonnage Tax Regulations 2000 SI

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.