Part I Entitlement to reliefF1

United Kingdom Repealed

1. Entitlement to R&D tax relief
2. Meaning of “small or medium-sized enterprise".
3. Qualifying R&D expenditure
4. Relevant research and development
5. Staffing costs
6. Expenditure on software or consumable items
7. Relevant payments to subjects of clinical trials
8. Meaning of “intellectual property"
9. Subsidised expenditure
10. Qualifying expenditure on externally provided workers
11. Meaning of “externally provided worker”
12. Treatment of expenditure where company and staff provider are connected persons
13. Election for connected persons treatment
14. Treatment of staff provision payment in other cases
15. Qualifying expenditure on sub-contracted research and development
16. Treatment of expenditure where company and sub-contractor are connected persons
17. Election for connected persons treatment
18. Treatment of sub-contractor payment in other cases