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Corporation Tax Act 2009

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1072Subsidised qualifying expenditure on contracted out R&D
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(1)A company’s “subsidised qualifying expenditure on contracted out research and development” means expenditure—

(a)which is incurred by it in making the qualifying element of a sub-contractor payment (see sections 1134 to 1136), and

(b)in relation to which each of conditions A to F is met.

(2)Condition A is that the expenditure is subsidised (see section 1138).

(3)Condition B is that the sub-contractor is—

(a)a qualifying body,

(b)an individual, or

(c)a firm, each member of which is an individual.

(4)Condition C is that the body, individual or firm concerned undertakes the contracted out research and development itself.

(5)Condition D is that the expenditure is attributable to relevant research and development in relation to the company.

(6)Condition E is that any intellectual property created as a result of the research and development to which the expenditure is attributable is, or will be, vested in the company (whether alone or with other persons).

(7)Condition F is that the expenditure is not incurred by the company in carrying on activities which are contracted out to the company by any person.

(8)Sections 1124, 1126 and 1132 contain provision about when particular kinds of expenditure are attributable to relevant research and development.

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