Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
766CResearch and development corporation tax credit
Summary
This section provides for a 25 per cent research and development corporation tax credit for expenditure on certain research and devel...
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.