The Professional's Guide to R&D Tax Credit, KDB and Related Reliefs
9.4Prior year expenditure incurred on qualifying assets
TCA97 s769O
The development of a qualifying asset can take place over a long period of time, running into years in many cases. While the KD...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.