Version Superseded: 01/04/2010
Point in time view as at 01/12/2009. This version of this provision has been superseded.
Income and Corporation Taxes Act 1988, Section 837A is up to date with all changes known to be in force on or before 13 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.
(1)The following provisions have effect for the purposes of, and subject to, the provisions of the [F2Corporation Tax Acts] which apply this section.
(2)“Research and development” means activities that fall to be treated as research and development in accordance with [F3generally accepted accounting practice].
This is subject to [F4subsections (2A) and (2B)] below.
[F5(2A)Activities that, as a result of regulations made under section 1006 of ITA 2007, are “research and development” for the purposes of that section are also “research and development” for the purposes of this section.
(2B)And activities that, as a result of any such regulations, are not “research and development” for the purposes of that section are also not “research and development” for the purposes of this section.]
(5)F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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
F2Words in s. 837A(1) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 219(2) (with Sch. 2)
F3Words in s. 837A(2) substituted (24.7.2002) by Finance Act 2002 (c. 23), s. 103(4)(a)
F4Words in s. 837A(2) substituted (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 219(3) (with Sch. 2)
F5S. 837A(2A)(2B) substituted for s. 837A(3)(4) (6.4.2007 with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 219(4) (with Sch. 2)
F6S. 837A(5) repealed (24.7.2002) by Finance Act 2002 (c. 23), Sch. 40 Pt. 3(16)
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