Associated companies

Legislation/Regulatory – FA87 Sch. 14, para. 10

Elections

Legislation/Regulatory – FA87 Sch. 14

New fields

Legislation/Regulatory – FA87 s. 65, Sch. 14
HMRC Guidance – OT19260

Qualifying expenditure

Legislation/Regulatory – FA87 Sch. 14

Receiving field

Effect on

Legislation/Regulatory – FA87 Sch. 14

Limit on amount of tax payable

Legislation/Regulatory – FA87 Sch. 14

Relevant new fields

Legislation/Regulatory – FA87 Sch. 14