Corporation Tax Act 2009 (c. 4)

Part 13 U.K. Additional relief for expenditure on research and development

Chapter 9 U.K. Supplementary

Sub-contractor payments U.K.

1133 “Sub-contractor” and “sub-contractor payment” U.K.

(1) In this Part a “sub-contractor payment” means a payment made by a company to another person (“the sub-contractor”) in respect of research and development contracted out by the company to that person.

(2) Sections 1134 to 1136 apply if a company makes a sub-contractor payment.

(3) They apply for the purpose of determining the qualifying element of the payment for the purposes of—

• section 1053(1)(a),

• section 1072(1)(a), and

• section 1102(2).