# Corporation Tax Act 2009, Paragraph 117


(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—
(a) the company has qualifying expenditure on contracted out research and development (as defined in section 1102),
(b) the sub-contractor is—
(i) a charity,
(ii) a university, or
(iii) an association of a description specified in section 508 of ICTA (scientific research organisations), and
(c) the notice is given before 1 August 2009.
(2) In sub-paragraph (1) “sub-contractor” and “sub-contractor payment” have the same meaning as in Part 13 (see section 1133).

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Source: https://www.legislation.gov.uk/ukpga/2009/4/schedule/2/paragraph/117 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/schedule-2/paragraph-117
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.