Part 1 Entitlement to reliefF1

Repealed

1. 1Entitlement to relief under this Schedule
2. 2Qualifying expenditure
3. 3Qualifying expenditure on direct research and development
4. 4Qualifying R&D activity
5. 5Meaning of “relevant R&D”, “small or medium-sized enterprise”, “staffing costs”, “software or consumable items”, “relevant payments to the subjects of a clinical trial”, “subsidised” and “qualifying expenditure on externally provided workers.
6. 6Qualifying expenditure on sub-contracted research and development
7. 7Conditions that must be satisfied by qualifying expenditure on sub-contracted research and development
8. 8Treatment of sub-contractor payment where principal and sub-contractor are connected persons
9. 9Relevant expenditure of the sub-contractor
10. 10Election for connected persons treatment
11. 11Treatment of sub-contractor payment in other cases
12. 12Qualifying expenditure on contributions to independent research and development