Taxes Consolidation Act 1997 section 769Q

Application

Section 769Q sets out the time limits for the application of knowledge development box (KDB) relief.

  • KDB relief applies only to accounting periods commencing on or after 1 January 2016 and before 1 January 2027.
  • The relief was originally introduced by Finance Act 2015 and has been extended by subsequent Finance Acts.
  • No provision is made for accounting periods that straddle 1 January 2016.
  • An accounting period that commences before 1 January 2016, even if it ends after that date, falls outside the scope of the relief.

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