Part 13Additional relief for expenditure on research and development
Chapter 9Supplementary
Miscellaneous
1140“Relevant payments to the subjects of a clinical trial”
(1)
For the purposes of this Part “relevant payment”, in relation to a subject of a clinical trial, means a payment made to the subject for participating in the trial.
(2)
For the purposes of this Part “clinical trial” means an investigation in human subjects undertaken in connection with the development of a health care treatment or procedure.