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Policy Paper Published 22 Nov 2017 HM Revenue & Customs ↗ View on GOV.UK

Corporation Tax: increasing the rate of Research and Development expenditure credit

This tax information and impact note deals with the increase to the rate of research and development expenditure credit announced at Autumn Budget 2017.

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Legislation will be included in Finance Bill 2017-18 to amend section 104M Corporation Tax Act 2009.