{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-3.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/15/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In Schedule 4 to CTA 2009 (index of defined expressions), at the appropriate place insert—\n“\ncapped R&D expenditure (in Chapter 6A of Part 3)\nsection 104I\n”;\n“\nlarge company (in Chapter 6A of Part 3)\nsection 1122 (as applied by section 104Y)\n”;\n“\npayment period (in Chapter 6A of Part 3)\nsection 1141 (as applied by section 104Y)\n”;\n“\nqualifying body (in Chapter 6A of Part 3)\nsection 1142 (as applied by section 104Y)\n”;\n“\nqualifying expenditure on sub-contracted R&D (in Chapter 6A of Part 3)\nsection 104C\n”;\n“\nqualifying R&D expenditure (in Chapter 6A of Part 3)\nsection 104A\n”;\n“\nrelevant payment to the subject of a clinical trial (in Chapter 6A of Part 3)\nsection 1140 (as applied by section 104Y)\n”;\n“\nrelevant research and development (in Chapter 6A of Part 3)\nsection 1042 (as applied by section 104Y)\n”;\n“\nresearch and development (in Chapter 6A of Part 3)\nsection 1041 (as applied by section 104Y)\n”;\n“\nsmall or medium-sized enterprise (in Chapter 6A of Part 3)\nsection 1119 (as applied by section 104Y)\n”;\n“\nsoftware or consumable items (in Chapter 6A of Part 3)\nsection 1125 (as applied by section 104Y)\n”;\n“\nstaffing costs (in Chapter 6A of Part 3)\nsection 1123 (as applied by section 104Y)\n”;\n“\nsubsidised qualifying expenditure (in Chapter 6A of Part 3)\nsection 104F\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/3",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}