Chapter 2 Scientific and certain other research (ss. 763-767) | Taxes Consolidation Act, 1997 (No. 39) | Better Regulation

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In force	763. Interpretation (sections 764 and 765).
In force	764. Deduction for revenue expenditure on scientific research.
In force	765. Allowances for capital expenditure on scientific research.
In force	766. Tax credit for research and development expenditure.
In force	766A. Tax credit on expenditure on buildings or structures used for research and development.
In force	766B. Limitation of tax credits to be paid under section 766 or 766A.
In force	766C. Research and development corporation tax credit.
In force	766D. Research and development corporation tax credit: expenditure on buildings or structures.
Repealed	767. Payment to universities and other approved bodies for research in, or teaching of, approved subjects.

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