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- Q17027735 subject Q8419316.
- Q17027735 subject Q8655103.
- Q17027735 abstract "The Research and Development Expenditure Credit (RDEC), introduced in 2013, is a UK tax incentive designed to encourage large companies to invest in R&D in the UK. Companies can reduce their tax bill or claim payable cash credits as a proportion of their R&D expenditure.The initiative builds on the existing R&D Tax Credit scheme which has been in operation for large companies since 2002 and is one of a number of technology tax relief schemes introduced by successive UK Governments. Originally referred to as to as "Above the Line R&D Tax Relief", because the payable credit for large companies is now shown above the tax line and can effectively be accounted for as income in the profit and loss statement, RDEC is now the common terminology used for the scheme.".
- Q17027735 wikiPageExternalLink department-for-business-innovation-skills.
- Q17027735 wikiPageExternalLink CIRD80000.htm.
- Q17027735 wikiPageExternalLink www.hmrc.gov.uk.
- Q17027735 wikiPageWikiLink Q145.
- Q17027735 wikiPageWikiLink Q1591172.
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- Q17027735 wikiPageWikiLink Q622439.
- Q17027735 wikiPageWikiLink Q8161.
- Q17027735 wikiPageWikiLink Q8419316.
- Q17027735 wikiPageWikiLink Q8655103.
- Q17027735 wikiPageWikiLink Q972347.
- Q17027735 comment "The Research and Development Expenditure Credit (RDEC), introduced in 2013, is a UK tax incentive designed to encourage large companies to invest in R&D in the UK. Companies can reduce their tax bill or claim payable cash credits as a proportion of their R&D expenditure.The initiative builds on the existing R&D Tax Credit scheme which has been in operation for large companies since 2002 and is one of a number of technology tax relief schemes introduced by successive UK Governments.".
- Q17027735 label "Research and Development Expenditure Credit".