OpenLegislation

Cost-sharing arrangements Cost-sharing arrangementsF1

United Kingdom

  1. 357GCMeaning of “cost-sharing arrangement
  2. 357GCZAQualifying IP right held by another party to CSA
  3. 357GCZBExclusive licence held by another party to CSA
  4. 357GCZCR&D undertaken or contracted out by another party to CSA
  5. 357GCZDAcquisition of qualifying IP rights etc by another party to CSA
  6. 357GCZETreatment of expenditure in connection with formation of CSA etc
  7. 357GCZFTreatment of income in connection with formation of CSA etc

Annotations

Textual amendments

F1

Pt. 8A inserted (with effect in accordance with Sch. 2 paras. 7, 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 2 para. 1(1)