Miscellaneous Miscellaneous

United Kingdom

1. 1137Accounting periods: company not within charge to corporation tax
2. 1138“Subsidised expenditure”
3. 1138AExternally provided workers and contractors: R&D undertaken abroad
4. 1138BExempt foreign permanent establishments
5. 1139“Intellectual property”
6. 1139AExpenditure incurred on payments
7. 1140“Relevant payments to the subjects of a clinical trial”
8. 1140AGroups
9. 1141“Payment period”
10. 1142Ineligible companies
11. 1142A“Claim notification” and “claim notification period”
12. 1142B“R&D claim”
13. 1142CRight to payment of credit inalienable
14. 1142DGeneral rule against payments of credit to nominees
15. 1142EOrders and regulations: ancillary provision