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Corporation Tax Act 2009

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Changes over time for: Section 104Y

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[F1104YInterpretationU.K.
This section has no associated Explanatory Notes

(1)In this Chapter the following terms have the same meaning as they have in Part 13 (additional relief for expenditure on R&D)—

  • [F2“claim notification” (see section 1142A),]

  • [F2“claim notification period” (see section 1142A),]

  • “large company” (see section 1122),

  • “payment period” (see section 1141),

  • “qualifying body” (see section 1142),

  • “relevant research and development” (see section 1042),

  • “research and development” (see section 1041),

  • [F3“R&D claim” (see section 1142B),]

  • “small or medium-sized enterprise” (see section 1119).

(2)The following sections apply for the purposes of this Chapter as they apply for the purposes of Part 13—

  • sections 1123 and 1124 (staffing costs),

  • sections 1125 [F4to 1126B] (software [F5, data licences, cloud computing services] or consumable items),

  • sections 1127 to 1132 (qualifying expenditure on externally provided workers),

  • sections 1133 to 1136 (sub-contractor payments),

  • section 1138 (“subsidised expenditure”),

  • section 1140 (relevant payments to the subjects of a clinical trial).

(3)For the purposes of this Chapter two companies are members of the same group if they are members of the same group of companies for the purposes of Part 5 of CTA 2010 (group relief).

[F6(4)References in this Chapter to expenditure incurred on payments (however expressed) are references to expenditure incurred on payments made before the making of a claim under this Chapter in relation to that expenditure.]]

Textual Amendments

F1Pt. 3 Ch. 6A inserted (with effect in accordance with Sch. 15 para. 27 of the amending Act) by Finance Act 2013 (c. 29), Sch. 15 para. 1

F2Words in s. 104Y inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 1(4)(a), 20

F3Words in s. 104Y inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 1(4)(b), 20

F4Words in s. 104Y(2) substituted (with effect in accordance with s. 28(7) of the amending Act) by Finance Act 2015 (c. 11), s. 28(5)

F5Words in s. 104Y(2) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 5(d), 20

F6S. 104Y(4) inserted (with effect in relation to accounting periods beginning on or after 1.4.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 1 paras. 18(1), 20

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