In this Chapter the following terms have the same meaning as they have in Part 13 (additional relief for expenditure on R&D)—

• F6“claim notification” (see section 1142A),

• F6“claim notification period” (see section 1142A),

• “large company” (see section 1122),

• “payment period” (see section 1141),

• “qualifying body” (see section 1142),

• “relevant research and development” (see section 1042),

• “research and development” (see section 1041),

• F5“R&D claim” (see section 1142B),

• “small or medium-sized enterprise” (see section 1119).

The following sections apply for the purposes of this Chapter as they apply for the purposes of Part 13—

• sections 1123 and 1124 (staffing costs),

• sections 1125 F1to 1126B (software F3, data licences, cloud computing services or consumable items),

• sections 1127 to 1132 (qualifying expenditure on externally provided workers),

• sections 1133 to 1136 (sub-contractor payments),

• section 1138 (“subsidised expenditure”),

• section 1140 (relevant payments to the subjects of a clinical trial).

For the purposes of this Chapter two companies are members of the same group if they are members of the same group of companies for the purposes of Part 5 of CTA 2010 (group relief).

References in this Chapter to expenditure incurred on payments (however expressed) are references to expenditure incurred on payments made before the making of a claim under this Chapter in relation to that expenditure.