SCHEDULES

SCHEDULE 20 Tax relief for expenditure on research and development

Part I Entitlement to relief

F1Relevant payments to subjects of clinical trials

Annotations:
Amendments (Textual)

F1Sch. 20 para. 6A and cross-heading inserted (1.4.2006 for specified purposes, 1.8.2008 in so far as not already in force) by Finance Act 2006 (c. 25), s. 28(3)-(6), Sch. 2 para. 1(3); S.I. 2008/1878, art. 2

6A

(1)

For the purposes of this Schedule “relevant payment”, in relation to a subject of a clinical trial, means a payment made to him for participating in the trial.

(2)

For the purposes of this Schedule “clinical trial” means an investigation in human subjects undertaken in connection with the development of a health care treatment or procedure.