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Income and Corporation Taxes Act 1988
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Changes over time for: Section 837A
No versions valid at: 01/04/2000
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- 28/07/2000- Amendment
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Income and Corporation Taxes Act 1988, Section 837A is up to date with all changes known to be in force on or before 25 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.
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Valid from 28/07/2000
[F1837A Meaning of “research and development”.U.K.
(1)The following provisions have effect for the purposes of, and subject to, the provisions of the Tax Acts which apply this section.
(2)“Research and development” means activities that fall to be treated as research and development in accordance with normal accounting practice.
This is subject to regulations under subsection (3) below.
(3)The Treasury may by regulations provide—
(a)that such activities as may be prescribed are not “research and development” for the purposes of this section, and
(b)that such other activities as may be prescribed are “research and development” for those purposes.
(4)Regulations under subsection (3) above may—
(a)make provision by reference to guidelines issued (whether before or after the coming into force of this section) by the Secretary of State, and
(b)make such supplementary, incidental, consequential or transitional provision as appears to the Treasury to be necessary or expedient.
(5)In subsection (2) above “normal accounting practice” means normal accounting practice in relation to the accounts of companies incorporated in a part of the United Kingdom.
(6)Unless otherwise expressly provided, “research and development" does not include oil and gas exploration and appraisal.]
Textual Amendments
F1S. 837A inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 19 para. 1
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