117(1)Section 1135(4) (time limit for notice of election for connected persons treatment) does not apply to a notice of an election under that section in relation to a sub-contractor payment made by a company if—U.K.
(a)the company has qualifying expenditure on contracted out research and development (as defined in section 1102),
(b)the sub-contractor is—
(i)a charity,
(ii)a university, or
(iii)an association of a description specified in section 508 of ICTA (scientific research organisations), and
(c)the notice is given before 1 August 2009.
(2)In sub-paragraph (1) “sub-contractor” and “sub-contractor payment” have the same meaning as in Part 13 (see section 1133).