{
  "url": "https://openlegislation.uk/finance-no-3-act-2010/section-13",
  "json_url": "https://openlegislation.uk/finance-no-3-act-2010/section-13.json",
  "legislation": "ukpga/2010/33",
  "legislation_title": "Finance (No. 3) Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-no-3-act-2010",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "heading": "R&D relief for SMEs: removal of intellectual property condition",
  "text": "(1) Part 13 of CTA 2009 (additional relief for expenditure on research and development) is amended as follows.\n(2) In section 1052 (qualifying expenditure on in-house direct R&D)—\n(a) in subsection (1), for “conditions A to E” substitute “ conditions A, B, D and E ”, and\n(b) omit subsection (4) (condition C: intellectual property created as result of research and development to which expenditure is attributable to be vested in company).\n(3) In section 1053 (qualifying expenditure on contracted out R&D)—\n(a) in subsection (1)(b), for “conditions A to D” substitute “ conditions A, C and D ”, and\n(b) omit subsection (3) (condition B: same intellectual property condition).\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(6) Omit section 1139 (meaning of “intellectual property”).\n(7) In Schedule 4 to CTA 2009 (index of defined expressions), omit the entry relating to “intellectual property (in Part 13)”.\n(8) The amendments made by this section have effect in relation to expenditure incurred by a company in an accounting period ending on or after 9 December 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 13(4)(5) omitted (with effect in accordance with Sch. 15 para. 28 29 of the commencing Act) by virtue of Finance Act 2013 (c. 29), Sch. 15 para. 25"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/33/section/13",
    "retrieved_at": "2026-10-29T09:09:50.286654+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."
}