The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022
Citation, commencement and effect1.
(1)
This Order maybe cited as the Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022 and comes into force on 13th July 2022.
(2)
Article 2 has effect in relation to expenditure incurred on or after the date this Order comes into force.
(3)
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 (4) opposite the entry in column (1) for that body.
Amendment to the Research and Development (Qualifying Bodies) (Tax) Order 20182.
Московский государственный университет имени М. В. Ломоносова | Lomonosov Moscow State University | GSP-1, Leninskie Gory, Moscow, 119991, Russian Federation | 23rd September 2015 |
Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 20093.
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).
SCHEDULEPrescribed Bodies
(1) | (2) | (3) | (4) |
|---|---|---|---|
Name of prescribed body | English translation (where applicable) | Address | Date |
Albert-Ludwigs-Universität Freiburg | University of Freiburg | Fahnenbergplatz, 79085 Freiburg im Breisgau, Germany | 1st January 2015 |
Board of the University of Alabama | 620 Admin Building, 1720 Ave. South, Birmingham, AL, 35294 USA | 1st April 2016 | |
California Institute of Technology | 1200 East California Boulevard, Pasadena, California 91125, USA | 1st January 2017 | |
Carnegie Mellon University | 5000 Forbes Avenue, Pittsburgh, PA, 15213, USA | 1st April 2015 | |
CHRU de Brest | Regional University Hospital of Brest | 2 avenue Foch, 29200 Brest, France | 1st January 2014 |
CHRU de Lille | Regional University Hospital of Lille | 2 avenue Oscar Lambret, 59000 Lille, France | 1st January 2014 |
CHRU de Nancy | Regional University Hospital of Nancy | 29 avenue De Lattre de Tassigny, 54035 Nancy Cedex, France | 1st January 2014 |
CHRU de Tours | Regional University Hospital of Tours | 2 boulevard Tonnelle, 37044 Tours Cedex 9, France | 1st January 2014 |
CHU d’Angers | University Hospital of Angers | 4 rue Larrey, 49100 Angers, France | 1st January 2014 |
CHU de Amiens | University Hospital of Amiens | 2 place Victor Pauchet, 80080 Amiens, France | 1st January 2014 |
CHU de Besançon | University Hospital of Nantes | 3 boulevard Alexandre Fleming, 25000 Besançon, France | 1st January 2014 |
CHU de Bordeaux | University Hospital of Bordeaux | Place Amélie Raba Léon, 33000 Bordeaux, France | 1st January 2014 |
CHU de Caen | University Hospital Center of Caen Normandy | Avenue de la Côte de Nacre, 14000 Caen, France | 1st January 2014 |
CHU de Clermont-Ferrand | Clermont -Ferrand University Hospital Center | 58 rue Montalembert, 69003 Clermont-Ferrand Cedex 1, France | 1st January 2014 |
CHU de Montpellier | University Hospital of Montpellier | 191 avenue du Doyen Gaston Giraud, 34295 Montpellier, France | 1st January 2014 |
CHU de Nantes | University Hospital of Nantes | 5 allee del’ile Gloriette, 44093, Nantes Cedex 01, France | 1st January 2014 |
CHU de Nimes | University Hospital of Nimes | 4 rue du Professeur Robert Debré, 30029 Nîmes, France | 1st January 2014 |
CHU de Strasbourg | University Hospital of Strasbourg | 1 place de l’Hôpital, BP 426, 67091 Strasbourg Cedex, France | 1st January 2014 |
Debreceni Egyetem | University of Debrecen | 4032 Hungary, Debrecen Egyetem square 1, Hungary | 1st January 2015 |
Duke University | 300 West Morgan Street, Suite 800, Durham, NC 27701, USA | 1st April 2016 | |
Global Alliance for improved nutrition | Rue Varembe 7, CH-1202 Geneva, Switzerland | 1st August 2012 | |
Icahn School of Medicine at Mount Sinai | One Gustave Levy PL, PO Box 1234, New York, NY10029, USA | 1st April 2016 | |
John Hopkins University | 1629 Thames Street, Suite 200, Baltimore, MD 21231, USA | 1st April 2016 | |
Lyon Institute National Des Sciences Appliques De Lyon | INSA- National Science Institute | Avenue Jean Capelle Villeurbanne, 69621, Lyon, France | 1st April 2015 |
Max-Planck-Institut für Dynamik und Selbstorganisation | Max Planck Institute for Dynamics and Self-Organization | Max Planck Institute for Dynamics and SelfOrganization Am Faßberg 17 37077 Göttingen, Germany | 1st January 2017 |
Norges miljø- og biovitenskapelige universitet | Norwegian University of Life Sciences (NMBU) | PO Box 5003, Universitetstunet 3, 1430 As, Norway | 1st July 2016 |
Regents of the University of Colorado | Office of Grants and Contracts, MS F428, 13001 E 17th Place, Aurora, CO 80045, USA | 1st April 2016 | |
Stichting Nederlandse Wetenschappelijk Onderzoek Instituten (NWO-I) | The Institutes Organisation of NWO (NWO-I) | NWO, P.O Box 3021, 3502 GA Utrecht, Netherlands | 1st January 2017 |
The Australian National University | The Australian national University Canberra ACT 2600, Australia | 1st January 2017 | |
The European Group for Research in Schizophrenia | Heidelberglaan 100, 3584 CX Ultrecht, Netherlands | 1st January 2014 | |
The Regents of the University of California, on behalf of its San Francisco Campus | San Francisco Campus, 185 Berry, Street, Suite 4603, San Francisco, CA 94142-1016, USA | 1st April 2016 | |
The University of Texas Health Science Center at San Antonio | The University of Texas Health Science Center at San Antonio, Mail Code 7800, 7703 Floyd Curl Drive, San Antonio, Texas 78229-3900, USA | 1st April 2016 | |
Thomas Jefferson University | Gibbon Building, 111 S 11th Street, Suite 6270, Philadelphia, PA 19107, USA | 1st April 2016 | |
Universiteit Twente | University of Twente | 5, Drienerlolaan, 7522 NB Enschede, Netherlands | 1st January 2017 |
University of Miami | 6000 Feldwood Road, Lockbox, 405803, College Park, Miami, MI 30349, USA | 1st April 2016 | |
University of Mississippi Medical Center | 2500 N State St, Jackson, Mississippi, 39216-4505, USA | 1st April 2020 | |
University of Saskatchewan | Royal University Hospital, 103 Hospital Drive, Saskatoon, Saskatchewan, S7N OW8, Canada | 1st April 2016 | |
Universita degli Studi di Udine | University of Udine | Universita degli Studi di Udine, Via delle Scienze, 206, 33100 Idine UD, Italy | 1st January 2018 |
University of Vermont | University of Vermont, 111 Colchester Avenue, Burlington, 05401 Vermont. USA | 1st January 2019 | |
Vanderbilt University | 2201 West End Avenue, Nashville, TN 37235, USA | 1st January 2017 | |
Virginia Commonwealth University | Virginia Commonwealth University, Box 843039, 23219-1551 Richmond, Virginia, USA | 1st January 2019 | |
Wright State University Foundation Inc. | 3640 Colonel Glenn Hwy, Dayton, OH 45435, USA | 1st April 2016 | |
Seoul National University Hospital | 101 Daehak-ro, Jongno-gu, Seoul, 03080, South Korea | 1st April 2016 |
This Order amends the Research and Development (Qualifying Bodies) (Tax) Order 2018 to remove the Lomonosov Moscow State University from the list of prescribed bodes for the purposes of Parts 3 and 13 of the Corporation Tax Act 2009 and prescribe further bodies for those purposes.
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. Qualifying expenditure includes certain expenditure on research and development undertaken on the company’s behalf by “qualifying bodies” and certain expenditure incurred on contributions to independent research carried out by “qualifying bodies”. Section 1142(1) defines qualifying bodies as including bodies prescribed by order. Under section 104Y, the definition of “qualifying body” in section 1142(1) in Part 13 also applies for the purposes of Part 3. The effect of this Order is that the Lomonosov Moscow State University ceases to be a qualifying body and the bodies listed in the Schedule are qualifying bodies for the purpose of Parts 3 and 13 of the Corporation Tax Act 2009. The appropriate tax credit or relief is available in relation to expenditure incurred by the bodies prescribed on or after the date specified in relation to each body.
Authority for this retrospective effect is provided by section 1142(3) and (4) of the Corporation Tax Act 2009 which provides 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.
A Tax Information and Impact note has not been prepared for this Instrument as it contains no substantive changes to tax policy.