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Guidelines on the meaning of R&D for tax purposes

These guidelines, which remain current, were issued by the Secretary of State for Trade and Industry on 5 March 2004 for the purposes of Section 837A of the Income and Corporation Taxes Act 1988. They replace the previous Guidelines issued on 28 July 2000.

Download the guidelines

The meaning of R&D for tax purposes (PDF, 129 Kb) 


 

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