Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2002

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Expenditure on research and development directly undertaken on SME’s behalf

10(1)The first condition of this paragraph is that the expenditure is incurred in making payments to—

(a)a qualifying body,

(b)an individual, or

(c)a partnership, each member of which is an individual,

in respect of research and development contracted out by the SME to the body, individual or partnership concerned.

(2)The second condition is that the research and development is directly undertaken on behalf of the SME by the body, individual or partnership concerned.

(3)The third condition is that the expenditure is attributable to relevant research and development in relation to the SME.

(4)The fourth condition is that the expenditure is not of a capital nature.

Yn ôl i’r brig

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