Defined term

“research and development”

Defined in 10 Acts and 2 statutory instruments.

  1. Capital Allowances Act 2001 Act 5 definitions
  2. Corporation Tax Act 2009 Act 4 definitions
  3. Corporation Tax Act 2010 Act 13 definitions
  4. Finance Act 2000 Act 3 definitions
  5. Income Tax Act 2007 Act 10 definitions

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