The Scientific Research Organisations Regulations 2007

1. Introductory Text

2. PART 1 Introduction

   1. 1. Citation, commencement and effect

   2. 2. Interpretation

3. PART 2 Associations, object and profits

   1. 3. Associations for the purposes of section 508

   2. 4. Association’s object

   3. 5. Income spending condition

   4. 6. Breach of income spending condition

   5. 7. Relevant income of an accounting period

   6. 8. Gross income of an accounting period

   7. 9. Pension deficit funding

   8. 10. Relevant income of an earlier accounting period applied in a later accounting period

   9. 11. Non-distribution of profits

4. PART 3 Research and development capable of extending trade

   1. 12. Undertaking of research and development leading to or facilitating an extension of a class of trade

   2. 13. Manner of undertaking research and development

   3. 14. Arrangements for disseminating the results of research and development

   4. 15. Breach of arrangements for disseminating the results of research and development

   5. 16. Intellectual property requirements

   6. 17. Breach of intellectual property requirements

5. Signature

6. Explanatory Note