Part 13Additional relief for expenditure on research and development

Chapter 9Supplementary

Sub-contractor payments

1133“Sub-contractor” and “sub-contractor payment”

(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).