Part 13Additional relief for expenditure on research and development

Chapter 9Supplementary

Sub-contractor payments

1133“Sub-contractor” and “sub-contractor payment”

1

In this Part a “sub-contractor payment” means a payment made by a company to another person (“the sub-contractor”) in respect of research and development contracted out by the company to that person.

2

Sections 1134 to 1136 apply if a company makes a sub-contractor payment.

3

They apply for the purpose of determining the qualifying element of the payment for the purposes of—

  • section 1053(1)(a).

  • F1...

  • F2...