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Income Tax (Trading and Other Income) Act 2005

Section 88: Payments to research associations, universities etc

357.This section gives relief for payments by a trader to various bodies engaged in scientific research. It is based on section 82B of ICTA.

358.Section 82B(1) of ICTA allows a deduction for “the sum paid”. So subsection (2) allows a deduction for the period in which the payment is made.

359.Section 82B of ICTA provides that “the Board” shall refer any question as to whether, or to what extent, activities constitute scientific research for the purposes of section 82B to the Secretary of State. Section 832(1) of ICTA defines “the Board” as the Commissioners of Inland Revenue.

360.Subsection (6) instead says that any question as to what constitutes scientific research must be referred to the Secretary of State by “the Inland Revenue”. “The Inland Revenue” is defined in section 878(1) of this Act as “any officer of the Board of Inland Revenue”. See Change 149 in Annex 1.

361.For the purposes of section 82B of ICTA and of this section, “the Secretary of State” is the Secretary of State for the Department of Trade and Industry.

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