1133“Sub-contractor” and “sub-contractor payment”U.K.
This section has no associated Explanatory Notes
(1)In this Part a “sub-contractor payment” means a payment made by a company to another person (“the sub-contractor”) in respect of research and development contracted out by the company to that person.
(2)Sections 1134 to 1136 apply if a company makes a sub-contractor payment.
(3)They apply for the purpose of determining the qualifying element of the payment for the purposes of—
section 1053(1)(a),
section 1072(1)(a), and
section 1102(2).