Research and development loss tax credits
This interpretation statement provides guidance on who is eligible for research and development (R&D) loss tax credits. This statement is intended to be read alongside existing information:
- Inland Revenue web guidance Research and development loss tax credit
- Article on the introduction of the R&D loss tax credit regime in Tax Information Bulletin Vol 28, No 3 (April 2016):19.
All legislative references are to the Income Tax Act 2007 unless otherwise stated.