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SME and R&D claim

Can an SME claim under RDEC if it wants to?

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I can't think of why it would want to, but can an SME disregard the SME scheme and claim under RDEC instead?

If an SME has qualifying expenditure that is not subcontracted, not subsidised and notĀ capped, can it claim under RDEC? My reading of s104A(3) CTA 2009 tells me that it cannot, but I sort of find that a little odd.

Thanks in advance.

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