# Corporation Tax Act 2009, Section 1142D: General rule against payments of credit to nominees


(1) Where an amount of R&D expenditure credit or R&D tax credit is owed to a company, an officer of Revenue and Customs may not pay the amount to a person other than the company (even on the instruction or at the request of the company).
(2) Subsection (1) does not apply if—
(a) the company requests that payment be made to a person connected with the company, or
(b) the officer is satisfied that exceptional circumstances make payment to the company impracticable or inconvenient.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1142D (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1142D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.