http://www.legislation.gov.uk/uksi/2018/217/introduction/made

The Research and Development (Qualifying Bodies) (Tax) Order 2018

en

King's Printer of Acts of Parliament

2018-02-22

CORPORATION TAX

This Order provides that the bodies listed in column (1) of the Schedule to this Order are prescribed bodies for the purposes of Parts 3 and 13 of the Corporation Tax Act 2009. Parts 3 and 13 of that Act provide tax credits and reliefs respectively to a company in respect of qualifying expenditure incurred on research and development.