Taxation Summary, Finance Act 2018
Chapter 23Corporation Tax Incentive Reliefs
23.1General Scheme for Research and Development (“R&D”) Tax Credits
Sections 766, 766A and 766B TCA97 provide for a tax credit for certain expend...
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.