Part 15 Research and development

1. Rates of relief
2. R&D threshold in section 1050: qualifying Chapter 3 and 4 expenditure
3. Chapters 3 to 5 of Part 13: expenditure incurred before 1 April 2002
4. Chapter 7 of Part 13: expenditure incurred before 22 April 2003
5. Cap on R&D aid under Chapter 2 or 7 of Part 13
6. Chapter 7 of Part 13: qualifying expenditure on contracted out R&D
7. Small or medium-sized enterprises
8. Staffing costs
9. Expenditure on software , data licences, cloud computing services or consumable items
10. Qualifying expenditure on externally provided workers
11. Qualifying expenditure on relevant payments to subjects of clinical trials