SCHEDULES

SCHEDULE 15 R&D expenditure credits

PART 1 Amendments of CTA 2009

3 In Schedule 4 to CTA 2009 (index of defined expressions), at the appropriate place insert—

“capped R&D expenditure (in Chapter 6A of Part 3)

section 104I”;

“large company (in Chapter 6A of Part 3)

section 1122 (as applied by section 104Y)”;

“payment period (in Chapter 6A of Part 3)

section 1141 (as applied by section 104Y)”;

“qualifying body (in Chapter 6A of Part 3)

section 1142 (as applied by section 104Y)”;

“qualifying expenditure on sub-contracted R&D (in Chapter 6A of Part 3)

section 104C”;

“qualifying R&D expenditure (in Chapter 6A of Part 3)

section 104A”;

“relevant payment to the subject of a clinical trial (in Chapter 6A of Part 3)

section 1140 (as applied by section 104Y)”;

“relevant research and development (in Chapter 6A of Part 3)

section 1042 (as applied by section 104Y)”;

“research and development (in Chapter 6A of Part 3)

section 1041 (as applied by section 104Y)”;

“small or medium-sized enterprise (in Chapter 6A of Part 3)

section 1119 (as applied by section 104Y)”;

“software or consumable items (in Chapter 6A of Part 3)

section 1125 (as applied by section 104Y)”;

“staffing costs (in Chapter 6A of Part 3)

section 1123 (as applied by section 104Y)”;

“subsidised qualifying expenditure (in Chapter 6A of Part 3)

section 104F”.