(1)For the purposes of this Part “qualifying body” means—
(a)a charity,
(b)an institution of higher education,
[F1(c)an association (in the sense that word has in section 469(1)(a) of CTA 2010) which meets conditions A and B in that section (conditions for qualifying as a scientific research association),]
(d)a health service body within the meaning of [F2section 986] of that Act, or
(e)any other body prescribed, or of a description prescribed, by the Treasury, by order, for the purposes of this Part.
(2)In subsection (1)(b) “institution of higher education” means—
(a)an institution within the higher education sector within the meaning of the Further and Higher Education Act 1992 (c. 13),
(b)an institution within the higher education sector within the meaning of Part 2 of the Further and Higher Education (Scotland) Act 1992 (c. 37) or a central institution within the meaning of the Education (Scotland) Act 1980 (c. 44), or
(c)a higher education institution within the meaning of Article 30(3) of the Education and Libraries (Northern Ireland) Order 1993 (S.I. 1993/2810 (N.I. 12)).
(3)An order under this section is to have effect in relation to the accounting periods or expenditure specified in the order.
(4)The order may specify accounting periods beginning, or expenditure incurred, before the time the order is made.
Textual Amendments
F1S. 1142(1)(c) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 676(a) (with Sch. 2)
F2Words in s. 1142(1)(d) substituted (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 676(b) (with Sch. 2)