SCHEDULES
F1SCHEDULE 13Tax relief for expenditure on vaccine research etc
F1Part 1Entitlement to relief
F11Entitlement to relief under this Schedule
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F12Qualifying expenditure
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F13Qualifying expenditure on direct research and development
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F14Qualifying R&D activity
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F15Meaning of “relevant R&D”, “small or medium-sized enterprise”, “staffing costs”, “software or consumable items”, “relevant payments to the subjects of a clinical trial”, “subsidised” and “qualifying expenditure on externally provided workers.
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F16Qualifying expenditure on sub-contracted research and development
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F17Conditions that must be satisfied by qualifying expenditure on sub-contracted research and development
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F18Treatment of sub-contractor payment where principal and sub-contractor are connected persons
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F19Relevant expenditure of the sub-contractor
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F110Election for connected persons treatment
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F111Treatment of sub-contractor payment in other cases
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F112Qualifying expenditure on contributions to independent research and development
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Sch. 13 repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 537, Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)