{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-117",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-117.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "schedule/2/paragraph/117",
  "kind": "paragraph",
  "number": "117",
  "heading": null,
  "text": "(1) Section 1135(4) (time limit for notice of election for connected persons treatment) does not apply to a notice of an election under that section in relation to a sub-contractor payment made by a company if—\n(a) the company has qualifying expenditure on contracted out research and development (as defined in section 1102),\n(b) the sub-contractor is—\n(i) a charity,\n(ii) a university, or\n(iii) an association of a description specified in section 508 of ICTA (scientific research organisations), and\n(c) the notice is given before 1 August 2009.\n(2) In sub-paragraph (1) “sub-contractor” and “sub-contractor payment” have the same meaning as in Part 13 (see section 1133).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/117",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}