D1.441A Destinations For Rewritten Material

Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.4 Research and development tax reliefs /R&D tax relief—administration and anti-avoidance / D1.441A Destinations for rewritten material

Commentary

Corporate tax

The list below details the destination of rewritten content.

D1.402 [Rewritten—Outline of reliefs for SMEs and large companies]

Rewritten to D1.401

D1.404A [Rewritten—Cap on R&D tax relief]

Rewritten to D1.402A

D1.405 [Deleted—Overview]

Deleted as obsolete

D1.406 [Rewritten—Qualifying R&D expenditure]

rewritten

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D6.503 International movement of capital—reportable transactions and events

E5.406A Employees of European Union institutions—tax exemptions

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