Deductions And Tax Credits (Research (S.L. 123.82)

Contents

1. Art. 1 Title.
2. Art. 2 General definitions. Cap. 123. S.L. 325.06
3. Art. 3 Definitions under this Part.
4. Art. 4 Deduction or tax credit in respect of R&D project.
5. Art. 5 Application to the Corporation. S.L. 372.14
6. Art. 6 Approval of project.
7. Art. 7 Determination of maximum qualifying R&D expenditure.
8. Art. 8 Letter of approval.
9. Art. 9 Certification of completion by company.
10. Art. 10 Allowable R & D expenditure.
11. Art. 11 Calculation of deduction and tax credit. Cap. 325.
12. Art. 12 Reversal of tax credit.
13. Art. 13 CouncilRegulation (EC) No 70/2001.
14. Art. 14 Definitions under this Part.
15. Art. 15 Deduction for qualifying wages and tuition expenditure.
16. Art. 16 Application to the Corporation.
17. Art. 17 Letter of approval by the Corporation.
18. Art. 18 Certification of completion of the course.
19. Art. 19 Allowable wages and tuition expenditure.
20. Art. 20 Calculation of deduction and tax credit. Cap. 325.
21. Art. 21 CouncilRegulation (EC) No 68/2001.
22. Art. 22 Definitions under this Part.
23. Art. 23 Tax credit for social security contributions paid in respect of qualified personnel. Cap. 318.
24. Art. 24 CouncilRegulation No 2204/2202.
25. Art. 25 Electronic tax return.
26. Art. 26 Submission of copy of tax return to the Corporation.
27. Art. 27 Monitoring by the Corporation. S.L. 325.06
28. Art. 28 Powers of the Commissioner. Cap. 123. Cap. 318.
29. Art. 29 Further conditions.
30. Art. 30 Reversal of tax credit. programme Tax credit 35% 35% 14% 35% an 17.5% 10.5% 10.5% programme not to exceed percentage of incurred Tax credit 35% 35% 14% 35% an 12.25% 10.5% 10.5% A project Type of R&D Industrial A Type of R&D Industrial Tax Allowable Threshold Type of General Specific exceed the of t