Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2002

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Qualifying expenditure on direct research and development

4(1)The company’s qualifying expenditure on direct research and development is expenditure incurred by it where the following conditions are satisfied.

(2)The first condition is that the expenditure is incurred on research and development directly undertaken by the company.

(3)The second condition is that the expenditure is incurred—

(a)on staffing costs, or

(b)on consumable stores.

(4)The third condition is that the expenditure is attributable to relevant research and development in relation to the company.

(5)The fourth condition is that the expenditure is not of a capital nature.

(6)The fifth condition is that, if the expenditure is incurred in carrying on activities contracted out to the company, they are contracted out—

(a)by a large company, or

(b)by any person otherwise than in the course of a trade, profession or vocation the profits of which are chargeable to tax under Case I or II of Schedule D.

Yn ôl i’r brig

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