# Finance Act 2013, 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
”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.