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Changes over time for: Section 357BD


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Corporation Tax Act 2010, Section 357BD is up to date with all changes known to be in force on or before 04 March 2025. 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
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[357BDMeaning of “qualifying development”U.K.
This
adran has no associated
Nodiadau Esboniadol
(1)A company carries out “qualifying development” in relation to a right if—
(a)it creates, or significantly contributes to the creation of, the invention, or
(b)it performs a significant amount of activity for the purposes of developing the invention or any item or process incorporating the invention.
(2)The reference in subsection (1)(b) to developing the invention includes developing ways in which the invention may be used or applied.
(3)For the purposes of section 357BC it does not matter whether the qualifying development was carried out before or after—
(a)the company, or
(b)where the company is a member of a group, any member of the group,
became the holder of the right or (as the case may be) an exclusive licence in respect of the right.]
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