Paragraph 3

In Schedule 4 to CTA 2009 (index of defined expressions), at the appropriate place insert—

“

capped R&D expenditure (in Chapter 6A of Part 3)

section 104I

”;

“

large company (in Chapter 6A of Part 3)

section 1122 (as applied by section 104Y)

”;

“

payment period (in Chapter 6A of Part 3)

section 1141 (as applied by section 104Y)

”;

“

qualifying body (in Chapter 6A of Part 3)

section 1142 (as applied by section 104Y)

”;

“

qualifying expenditure on sub-contracted R&D (in Chapter 6A of Part 3)

section 104C

”;

“

qualifying R&D expenditure (in Chapter 6A of Part 3)

section 104A

”;

“

relevant payment to the subject of a clinical trial (in Chapter 6A of Part 3)

section 1140 (as applied by section 104Y)

”;

“

relevant research and development (in Chapter 6A of Part 3)

section 1042 (as applied by section 104Y)

”;

“

research and development (in Chapter 6A of Part 3)

section 1041 (as applied by section 104Y)

”;

“

small or medium-sized enterprise (in Chapter 6A of Part 3)

section 1119 (as applied by section 104Y)

”;

“

software or consumable items (in Chapter 6A of Part 3)

section 1125 (as applied by section 104Y)

”;

“

staffing costs (in Chapter 6A of Part 3)

section 1123 (as applied by section 104Y)

”;

“

subsidised qualifying expenditure (in Chapter 6A of Part 3)

section 104F

”.