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Corporation Tax Act 2009
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Changes over time for: Section 1072
Version Superseded: 17/07/2013
Alternative versions:
- 01/04/2009- Amendment
- 16/12/2010- Amendment
- 01/07/2011
Point in time - 17/07/2013- Amendment
- 26/03/2015- Amendment
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Corporation Tax Act 2009, Section 1072 is up to date with all changes known to be in force on or before 20 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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1072Subsidised qualifying expenditure on contracted out R&DU.K.
This section has no associated Explanatory Notes
(1)A company's “subsidised qualifying expenditure on contracted out research and development” means expenditure—
(a)which is incurred by it in making the qualifying element of a sub-contractor payment (see sections 1134 to 1136), and
(b)in relation to which each of [F1conditions A to D and F] is met.
(2)Condition A is that the expenditure is subsidised (see section 1138).
(3)Condition B is that the sub-contractor is—
(a)a qualifying body,
(b)an individual, or
(c)a firm, each member of which is an individual.
(4)Condition C is that the body, individual or firm concerned undertakes the contracted out research and development itself.
(5)Condition D is that the expenditure is attributable to relevant research and development in relation to the company.
F2(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)Condition F is that the expenditure is not incurred by the company in carrying on activities which are contracted out to the company by any person.
(8)Sections 1124, 1126 and 1132 contain provision about when particular kinds of expenditure are attributable to relevant research and development.
Textual Amendments
F1Words in s. 1072(1)(b) substituted (with effect in accordance with s. 13(8) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 13(5)(a)
F2S. 1072(6) omitted (with effect in accordance with s. 13(8) of the amending Act) by virtue of Finance (No. 3) Act 2010 (c. 33), s. 13(5)(b)
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