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Corporation Tax Act 2009

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Changes over time for: Cross Heading: SMEs: subsidised qualifying expenditure

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Changes and effects yet to be applied to Part 3 Chapter 6A Crossheading Smes-subsidised-qualifying-expenditure:

  • S 1217N(3) modified by 2010 c. 4 s. 357UI (as inserted) by 2015 c. 21 s. 1

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[F1SMEs: subsidised qualifying expenditureU.K.

Textual Amendments

F1Pt. 3 Ch. 6A inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 1

104FSubsidised qualifying expenditureU.K.

For the purposes of this Chapter a company's “subsidised qualifying expenditure” means—

(a)its subsidised qualifying expenditure on in-house direct research and development (see section 104G), and

(b)its subsidised qualifying expenditure on contracted out research and development (see section 104H).

104GSubsidised qualifying expenditure on in-house direct R&DU.K.

(1)A company's “subsidised qualifying expenditure on in-house direct research and development” means expenditure incurred by it in relation to which each of conditions A to D is met.

(2)Condition A is that the expenditure is subsidised.

(3)Condition B is that the expenditure is—

(a)incurred on staffing costs (see section 1123),

(b)incurred on software or consumable items (see section 1125),

(c)qualifying expenditure on externally provided workers (see section 1127), or

(d)incurred on relevant payments to the subjects of a clinical trial (see section 1140).

(4)Condition C is that the expenditure is attributable to relevant research and development undertaken by the company itself.

(5)Condition D is that the expenditure is not incurred by the company in carrying on activities which are contracted out to the company by any person.

(6)See sections 1124, 1126 and 1132 for provision about when expenditure within subsection (3)(a), (b) or (c) is attributable to relevant research and development.

104HSubsidised qualifying expenditure on contracted out R&DU.K.

(1)A company's “subsidised qualifying expenditure on contracted out research and development” means expenditure—

(a)which is incurred by it in making the qualifying element of a sub-contractor payment (see sections 1134 to 1136), and

(b)in relation to which each of conditions A to E is met.

(2)Condition A is that the expenditure is subsidised.

(3)Condition B is that the sub-contractor is—

(a)a qualifying body,

(b)an individual, or

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

(4)Condition C is that the body, individual or firm concerned undertakes the contracted out research and development itself.

(5)Condition D is that the expenditure is attributable to relevant research and development in relation to the company.

(6)Condition E is that the expenditure is not incurred by the company in carrying on activities which are contracted out to the company by any person.

(7)See sections 1124, 1126 and 1132 for provision about when particular kinds of expenditure are attributable to relevant research and development.]

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