- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2009
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2009 c. 4
- Part 13
- Chapter 2
- Qualifying expenditure
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Changes to legislation:
Corporation Tax Act 2009, Cross Heading: Qualifying expenditure is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
- Blanket amendment words substituted by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 322(2A)(zb) inserted by 2016 c. 24 s. 73(5)
- s. 1058B(5)(ea) inserted by 2023 c. 20 Sch. para. 57
- s. 1094(2A)-(2C) inserted by 2012 c. 14 Sch. 3 para. 13(3)
- s. 1106(4A)-(4C) inserted by 2012 c. 14 Sch. 3 para. 14(3)
Qualifying expenditureU.K.
1051Qualifying Chapter 2 expenditureU.K.
For the purposes of this Part a company's “qualifying Chapter 2 expenditure” [F1is such of its expenditure as is qualifying Chapter 2 expenditure by virtue of section 1052, 1053 or 1053A.]
Textual Amendments
F1Words in s. 1051 substituted (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(8), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
[F21052Qualifying expenditure: in-house R&DU.K.
(1)Expenditure of a company is qualifying Chapter 2 expenditure if it meets each of conditions A to D in this section.
(2)Condition A is that the expenditure is attributable to relevant research and development undertaken by the company itself.
(3)Condition B is that the expenditure is—
(a)incurred on staffing costs (see section 1123),
(b)incurred on software, data licences, cloud computing services or consumable items (see section 1125),
(c)qualifying expenditure on externally provided workers (see section 1127), or
(d)incurred on relevant payments to the subjects of a clinical trial (see section 1140).
(4)Condition C is that the research and development is not contracted out to the company (see section 1133).
(5)Condition D is that the expenditure is not attributable to an exempt foreign permanent establishment (see section 1138B).
(6)See sections 1124, 1126 to 1126B and 1132 for provision about when expenditure within subsection (3)(a), (b) or (c) is attributable to relevant research and development.
Textual Amendments
F2Ss. 1052-1053A substituted for ss. 1052-1053 (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(9), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
1053Qualifying expenditure: payments for contracted out R&DU.K.
(1)Expenditure of a company is qualifying Chapter 2 expenditure if it meets each of conditions A to D in this section.
(2)Condition A is that the expenditure is attributable to relevant research and development contracted out by the company (see section 1133).
(3)Condition B is that the research and development is not also contracted out to the company (see section 1133).
(4)Condition C is that the expenditure is incurred in making the qualifying element of a contractor payment (see sections 1133 to 1136).
(5)Condition D is that the expenditure is not attributable to an exempt foreign permanent establishment (see section 1138B).
(6)See sections 1124, 1126 to 1126B and 1132 for provision about when particular kinds of expenditure are attributable to relevant research and development.
Textual Amendments
F2Ss. 1052-1053A substituted for ss. 1052-1053 (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(9), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
1053AQualifying expenditure: activity as contractor for irrelievable clientU.K.
(1)Expenditure of a company is qualifying Chapter 2 expenditure if it meets conditions A, B and C in this section.
(2)Condition A is that the expenditure is attributable to relevant research and development contracted out to the company (see section 1133).
(3)Condition B is that subsection (4) is satisfied by each person by whom the research and development is contracted out to the company.
(4)A person satisfies this subsection if—
(a)the person is an ineligible company (see section 1142), or
(b)the person is not, in relation to the contracting out of the research and development by that person, acting in the course of a trade, profession or vocation within the charge to tax.
(5)Condition C is that the expenditure would, but for the fact that the research and development is contracted out to the company, be qualifying Chapter 2 expenditure by virtue of section 1052 or 1053.]
Textual Amendments
F2Ss. 1052-1053A substituted for ss. 1052-1053 (with effect in relation to accounting periods beginning on or after 1.4.2024) by Finance Act 2024 (c. 3), Sch. 1 paras. 6(9), 16 (with Sch. 1 para. 18); S.I. 2024/286, reg. 2
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