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Guidelines on the meaning of research and development (R&D) for tax purposes
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Guidelines on the meaning of research and development (R&D) for tax purposes

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These guidelines are issued by the Secretary of State for the DTI for the purposes of Section 837A Income and Corporation Taxes Act 1998.

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Guidelines on the meaning of research and development (R&D) for tax purposes. Published by DTI in 2000. Publication and catalogue information, links to buy online and reader comments.

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