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.