Part 15 – Research And Development (paras 112-124)

Contents

112. Rates of relief [CTA 2009 Sch 2 para 112] Section commentary
113. R&D threshold in section 1050: qualifying Chapter 3 and 4 expenditure [CTA 2009 Sch 2 para 113] Section commentary
114. Chapters 3 to 5 of Part 13: expenditure incurred before 1 April 2002 [CTA 2009 Sch 2 para 114] Section commentary
115. Chapter 7 of Part 13: expenditure incurred before 22 April 2003 [CTA 2009 Sch 2 para 115] Section commentary
116. Cap on R&D aid under Chapter 2 or 7 of Part 13 [CTA 2009 Sch 2 para 116] Section commentary
117. Chapter 7 of Part 13: qualifying expenditure on contracted out R&D [CTA 2009 Sch 2 para 117] Section commentary
118. Small or medium-sized enterprises [CTA 2009 Sch 2 para 118] Section commentary
119-121. Staffing costs [CTA 2009 Sch 2 paras 119-121] Section commentary
122. Expenditure on software, data licences, cloud computing services or consumable items [CTA 2009 Sch 2 para 122] Section commentary
123. Qualifying expenditure on externally provided workers [CTA 2009 Sch 2 para 123] Section commentary
124. Qualifying expenditure on relevant payments to subjects of clinical trials [CTA 2009 Sch 2 para 124] Section commentary

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