http://www.legislation.gov.uk/uksi/2012/286/signature/made
The Research and Development (Qualifying Bodies) (Tax) Order 2012
Corporation tax
Research and development
en
King's Printer of Acts of Parliament
2014-08-11
CORPORATION TAX
This Order provides that the bodies listed in column (1) of the Schedule to this Order are prescribed bodies for the purposes of Part 13 of the Corporation Tax Act 2009. Part 13 of that Act provides tax relief to a company in respect of qualifying expenditure incurred on research and development. Qualifying expenditure includes expenditure on research and development undertaken on the company’s behalf by “qualifying bodies”. Section 1142(1) defines qualifying bodies as including bodies prescribed by order. The effect of this Order is that the bodies listed in the Schedule are qualifying bodies for the purposes of Part 13 of the Corporation Tax Act 2009 so that relief is available in relation to expenditure incurred on or after the date specified in relation to each body.
The Research and Development (Qualifying Bodies) (Tax) Order 2012
Sch. 2
Pt. 2
The Wireless Telegraphy (Register) (Amendment) Regulations 2013
reg. 2(a)
reg. 1
The Research and Development (Qualifying Bodies) (Tax) Order 2012
Sch. 2
Pt. 2
The Wireless Telegraphy (Register) (Amendment) Regulations 2013
reg. 2(b)
reg. 1
The Research and Development (Qualifying Bodies) (Tax) Order 2012
Order
The Research and Development (Qualifying Bodies) (Tax) Order 2018
art. 3
art. 1(1)
Michael FabricantBrooks NewmarkTwo of the Lords Commissioners of Her Majesty’s Treasury