This section applies for the purposes of this Part to identify when staffing costs are attributable to relevant research and development.

The costs which are so attributable are those paid to, or in respect of, directors or employees who are directly and actively engaged in relevant research and development.

Subsection (4) applies if a director or employee is partly engaged directly and actively in relevant research and development.

The appropriate proportion of the staffing costs relating to the director or employee is treated as attributable to relevant research and development.

Subsection (6) applies if persons provide services, such as secretarial or administrative services, in support of activities carried on by others.

Those persons are not, as a result of providing those services, to be treated as themselves directly and actively engaged in those activities.