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Corporation Tax Act 2009
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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—
Textual Amendments
F1Words in s. 1133(3) omitted (with effect in accordance with Sch. 15 paras. 28, 29 of the amending Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 22
F2Words in s. 1133(3) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(7)
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