Corporation Tax Act 2009 section 1140

Relevant payments to the subjects of a clinical trial

Section 1140 defines what counts as a "relevant payment" to a clinical trial subject and what constitutes a "clinical trial" for the purposes of the research and development tax relief rules.

• A "relevant payment" is any payment made to a person for taking part in a clinical trial
• A "clinical trial" is an investigation involving human subjects carried out in connection with developing a healthcare treatment or procedure
• These definitions determine whether payments to trial participants can qualify as eligible expenditure under the R&D tax relief provisions
• Transitional rules restrict the application of these provisions for expenditure incurred before 1 August 2008 (for certain chapters) or before 1 April 2006 (for other chapters)