Income Tax (Earnings and Pensions) Act 2003

[F1457Meaning of “research institution”U.K.
This adran has no associated Nodiadau Esboniadol

(1)In this Chapter “research institution” means—

(a)any university or other institution that is a publicly funded institution as defined in section 41(2) of the Higher Education Act 2004, or

(b)any institution that carries out research activities otherwise than for profit and that is neither controlled nor wholly or mainly funded by a person who carries on activities for profit.

(2)The Treasury may by order amend subsection (1) to include in or exclude from the definition of “research institution” a person specified in the order or persons of a description specified in the order.]

Textual Amendments

F1Pt. 7 Ch. 4A inserted (with effect in accordance with s. 20(5)-(7) of the amending Act) by Finance Act 2005 (c. 7), s. 20(1)