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Corporation Tax Act 2009

Changes over time for: Section 1042

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1042“Relevant research and development”U.K.
This adran has no associated Nodiadau Esboniadol

(1)In this Part “relevant research and development”, in relation to a company, means research and development—

(a)related to a trade carried on by the company, or

(b)from which it is intended that a trade to be carried on by the company will be derived.

(2)Research and development related to a trade carried on by a company includes—

(a)research and development which may lead to or facilitate an extension of the trade, and

(b)research and development of a medical nature which has a special relation to the welfare of workers employed in the trade.

(3)But any reference to “relevant research and development” which applies for the purposes of Chapter 7 (relief for SMEs and large companies: vaccine research etc) is to be read as if subsection (2)(b) were omitted.

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