Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

1079Qualifying expenditure on contributions to independent R&D
This adran has no associated Nodiadau Esboniadol

(1)A company’s “qualifying expenditure on contributions to independent research and development” means expenditure incurred by it in relation to which each of conditions A to E is met.

(2)Condition A is that the expenditure is incurred in making payments to—

(a)a qualifying body,

(b)an individual, or

(c)a firm, each member of which is an individual,

for the purpose of funding research and development carried on by the body, individual or firm concerned (“the funded R&D”).

(3)Condition B is that the funded R&D is relevant research and development in relation to the company.

(4)Condition C is that the funded R&D is not contracted out to the qualifying body, individual or firm concerned by another person.

(5)Condition D is that, if the payment is made to an individual, the company is not connected with the individual when the payment is made.

(6)Condition E is that, if the payment is made to a firm (other than a qualifying body), the company is not connected with any member of the firm when the payment is made.

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