http://www.legislation.gov.uk/ukpga/2005/22/section/15Finance (No. 2) Act 2005An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2025-05-29Expert Participation2025-03-20 Part 2 Chapter 2151Section 82B of ICTA (corporation tax deduction for payments to research associations etc.) is amended as follows.2In subsection (1) (conditions for deduction), for the words from the beginning of paragraph (a) to “above” in paragraph (b) substitute—apays any sum to an Association in the case of which exemption may be claimed under section 508 and which has as its object the undertaking of research and development which may lead to or facilitate an extension of the class of trade to which the trade carried on by the company belongs, orbpays any sum to be used for scientific research related to that class of trade.3In subsection (3) (reference to scientific research related to a class of trade), for “this section” substitute “ subsection (1)(b) above ”.4This section has effect in relation to sums paid to an Association during any accounting period of the Association beginning on or after the day appointed under section 13(6).