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The Research and Development (Qualifying Bodies) (Tax) Order 2012

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Statutory Instruments

2012 No. 286

Corporation Tax

The Research and Development (Qualifying Bodies) (Tax) Order 2012

Made

6th February 2012

Laid before the House of Commons

7th February 2012

Coming into force

28th February 2012

The Treasury make the following Order in exercise of the powers conferred by section 1142(1)(e), (3) and (4) of the Corporation Tax Act 2009(1).

Citation, commencement and effect

1.—(1) This Order may be cited as the Research and Development (Qualifying Bodies) (Tax) Order 2012 and shall come into force on 28th February 2012.

(2) In relation to a body specified in column (1) of the Schedule to this Order, this Order has effect in relation to expenditure incurred on or after the date set out in column (3) opposite the entry in column (1) for that body.

Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

2.  Each of the bodies specified in column (1) of the Schedule to this Order is a body prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 (additional relief for expenditure on research and development).

3.  The Research and Development (Qualifying Bodies) (Tax) Order 2009(2) is revoked.

Michael Fabricant

Brooks Newmark

Two of the Lords Commissioners of Her Majesty’s Treasury

6th February 2012

SCHEDULEPRESCRIBED BODIES

(1)(2)(3)
Name of prescribed bodyAddressDate
Aristotle University of ThessalonikiThessaloniki, Greece1 April 2002
Azienda Ospendaliera Universitaria PisanaMessina, Italy12 October 2010
British University in EgyptEl Sherouk City, Misr, Egypt1 April 2002
Colorado School of MinesGolden, Colorado, USA1 April 2002
Colorado State UniversityFort Collins, Colorado, USA1 April 2002
Cornell UniversityIthaca, New York, USA1 April 2002
Delft University of TechnologyDelft, Netherlands1 April 2002
Ecole Polytechnique Federal de LausanneLausanne, Switzerland1 April 2002
Faculty Hospital Motol PraguePrague, Czech Republic12 October 2010
Fakultni Nemocnice BrnoBrno, Czech Republic12 October 2010
Fakultni Nemocnice OstravaOstrava, Czech Republic12 October 2010
Freie University BerlinBerlin, Germany1 April 2002
Hospitais Da Universidade De CoimbraCoimbra, Portugal1 April 2002
Indian Institute of Technology BombayMaharashtra, India1 April 2002
Indian Institute of Technology KanpurKanpur, India1 April 2002
Indiana UniversityBloomington, Indiana, USA22 March 2010
Institute of Computer ScienceCrete, Greece1 April 2002
Interuniversitair Micro-Elektronica CentrumLeuven, Belgium1 April 2002
Iowa State UniversityAmes, Iowa, USA1 April 2002
Kansas State UniversityManhattan, Kansas, USA1 April 2002
Karlsruhe Institute of TechnologyKarlsruhe, Germany26 July 2011
Karolinska University HospitalStockohlm, Sweden22 March 2010
Kazakh-British Technical UniversityAlmaty, Kazakhstan1 April 2002
King Abdulaziz UniversityJeddah, Saudi Arabia7 November 2011
Klinikum der Universität MünchenMunich, Germany12 October 2010
Lawrence Berkeley National LaboratoryBerkeley, California, USA1 April 2002
Martin-Luther UniversityHalle-Wittenburg, Germany1 April 2002
Louisiana State UniversityLouisiana, USA1 April 2002
Massachusetts Institute of TechnologyMassachusetts, USA1 April 2002
Massey UniversityAuckland, New Zealand1 April 2002
McMaster UniversityHamilton, Ontario, Canada22 March 2010
Medical University of LodzLodz, Poland12 October 2010
Medizinische Universität WienVienna, Austria12 October 2010
Michigan State UniversityMichigan, USA01 April 2002
Nanyang Technological UniversitySingapore26 July 2011
National Medical University VinnitsaVinnitsa, Ukraine12 October 2010
National Technical University of AthensAthens, Greece22 February 2011
Norwegian University of Science & TechnologyTrondheim, Norway26 May 2010
Ohio State UniversityColumbus, Ohio, USA1 April 2002
Otto-von-Guericke-Universität MagdeburgMagdeburg, Germany1 April 2002
OTRI- Universidad de CordobaCordoba, Spain22 March 2010
Politecnico Di MilanoMilan, Italy1 April 2002
Pusan National UniversityPusan, South Korea26 July 2011
Ruhr UniversitätBochum, Germany1 April 2002
RWTH Aachen UniversityAachen, Germany1 April 2002
St. James’s HospitalDublin, Ireland1 April 2002
Southern Illinois UniversityIllinois, USA1 April 2002
Stanford UniversityStanford, California, USA1 April 2002
Swedish University of Agriculture SciencesUppsala, Sweden1 April 2002
Swiss Federal Institute of Technology (ETH) ZurichZurich, Switzerland1 April 2002
Technische Universität ClausthalClausthal-Zellerfeld, Germany1 April 2002
Technische Universität DresdenDresden, Germany1 April 2002
Technische Universität MunchenMunich, Germany1 April 2002
Texas A&M UniversityTexas, USA1 April 2002
The Pennsylvania State UniversityPennsylvania, USA1 April 2002
The University of AntwerpAntwerp, Belgium22 March 2010
The University of OklahomaNorman, Oklahoma, USA22 February 2011
The University of the West IndiesKingston, Jamaica1 April 2002
Tufts UniversityMassachusetts, USA1 April 2002
UMC St RadboundNijmegen, Netherlands12 October 2010
UMC UtrechtUtrecht, Netherlands1 April 2002
Umhat Alexandrovska SofiaSofia, Bulgaria12 October 2010
Universidad de Las Palmas de Gran CanariaGran Canaria, Spain1 April 2002
Universidad De ValladolidValladolid, Spain1 April 2002
Universidade Do MinhoBraga, Portugal22 February 2011
Universitair Ziekenhuis GentGent, Belgium1 April 2002
Universitat Politècnica de Catalonia of Jordi GironaBarcelona, Spain1 April 2002
Universite de Lausanne (UNIL)Lausanne, Switzerland1 April 2002
University Hospitals of ClevelandCleveland, USA1 April 2002
University of AlbertaEdmonton, Alberta, Canada,1 April 2002
University of Applied Sciences Braunschweig/ WolfenbüttelWolfenbuttel, Germany1 April 2002
University of BergenBergen, Norway1 April 2002
University of BerlinBerlin, Germany1 April 2002
University of British ColumbiaBritish Columbia, Canada1 April 2002
University of California at DavisDavis, California, USA1 April 2002
University of California, BerkeleyCalifornia, USA1 April 2002
University of DusseldorfDusseldorf, Germany1 April 2002
University of FloridaGainesville, Florida, USA1 April 2002
University of GuelphOntario, Canada1 April 2002
University of HacettepeAnkara, Turkey1 April 2002
University of HanoverHanover, Germany15 February 2011
University of HeidelbergHeidelberg, Germany22 March 2010
University of HoustonHouston, Texas, USA1 April 2002
University of LimerickLimerick, Ireland17 May 2011
University of ManitobaWinnipeg, Canada1 April 2002
University of Massachusetts Medical SchoolMassachusetts, USA1 April 2002
University of MemphisMemphis, Tennessee, USA22 March 2010
University of MichiganAnn Arbor, Michigan, USA1 April 2002
University of MinnesotaMinneapolis, USA1 April 2002
University of Missouri-ColumbiaColumbia, USA1 April 2002
University of MunichMunich, Germany1 April 2002
University of MunsterMunster, Germany1 April 2002
University of New EnglandArmidale, Australia1 April 2002
University of New South WalesSydney, Australia1 April 2002
University of OsloOslo, Norway22 March 2010
University of PennsylvaniaPennsylvania, USA1 April 2002
University of PisaPisa, Italy5 April 2011
University of PotsdamPotsdam, Germany1 April 2002
University of QueenslandBrisbane, Australia1 April 2002
University of Santiago de CompostelaSantiago de Compostella, Spain1 April 2002
University of SevilleSeville, Spain1 April 2002
University of SydneyNew South Wales, Australia1 April 2002
University of StuttgartStuttgart, Germany22 February 2011
University of Technology, SydneyBroadway, Australia1 April 2002
University of TennesseeKnoxville, Tennessee, USA1 April 2002
University of TexasAustin, Texas1 April 2002
University of TrentoTrento, Italy5 April 2011
University of TulsaTulsa, Oklahoma, USA1 April 2002
University of TurkuTurku, Finland15 February 2011
University of UtahSalt Lake City, Utah, USA1 April 2002
University of Utah School of MedicineSalt Lake City, Utah, USA1 April 2002
University of UtrechtUtrecht, Netherlands1 April 2002
University of Veterinary Medicine, HannoverHannover, Germany1 April 2002
University of WisconsinMadison, Wisconsin, USA1 April 2002
Uppasala UniversityUppsala, Sweden22 March 2010
Virginia Polytechnic Institute and State UniversityBlacksburg, Virginia, USA1 April 2002
Washington UniversitySt Louis, Missouri, USA22 March 2010
Waterford Institute of TechnologyWaterford, Ireland17 May 2011
Westfaelische Wilhelms- UniversitätMunster, Germany1 April 2002
Wichita State UniversityWichita, Kansas, USA17 May 2011
Yale University School of MedicineNew Haven, Connecticut, USA22 March 2010

EXPLANATORY NOTE

(This note is not part of the Order)

This Order provides that the bodies listed in column (1) of the Schedule to this Order are prescribed bodies for the purposes of Part 13 of the Corporation Tax Act 2009. Part 13 of that Act provides tax relief to a company in respect of qualifying expenditure incurred on research and development. Qualifying expenditure includes expenditure on research and development undertaken on the company’s behalf by “qualifying bodies”. Section 1142(1) defines qualifying bodies as including bodies prescribed by order. The effect of this Order is that the bodies listed in the Schedule are qualifying bodies for the purposes of Part 13 of the Corporation Tax Act 2009 so that relief is available in relation to expenditure incurred on or after the date specified in relation to each body.

Article 1 provides for the citation, commencement and effect. Sections 1142(3) and (4) provide that any order made under section 1142 may have effect in relation to accounting periods beginning, or expenditure incurred, before the time the order is made.

Article 2 provides that the bodies listed in the Schedule are prescribed bodies for the purposes of Part 13.

Article 3 provides that The Research and Development (Qualifying Bodies) (Tax) Order 2009 (S.I. 2009/1343) is revoked.

A Tax Information and Impact note has not been prepared for this Instrument as it contains no substantive changes to tax policy.

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