{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1042",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1042.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1042",
  "kind": "section",
  "number": "1042",
  "heading": "“Relevant research and development”",
  "text": "(1) In this Part “relevant research and development”, in relation to a company, means research and development—\n(a) related to a trade carried on by the company, or\n(b) from which it is intended that a trade to be carried on by the company will be derived.\n(2) Research and development related to a trade carried on by a company includes—\n(a) research and development which may lead to or facilitate an extension of the trade, and\n(b) research and development of a medical nature which has a special relation to the welfare of workers employed in the trade.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 1042(3) omitted (with effect in accordance with s. 47(15) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 47(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1042",
    "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."
}