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The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022

S.I. 2022/690 · Made 20 June 2022

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Corporation Tax

Made 20th June 2022

Laid before the House of Commons 22nd June 2022

Coming into force 13th July 2022

The Treasury make the following Order, in exercise of the powers conferred by section 1142(1)(e), (3) and (4) of the Corporation Tax Act 2009f1.

Annotations to the whole text

Footnotes

f1

2009 c. 4.

Contents

  1. 1Citation, commencement and effect
  2. 2Amendment to the Research and Development (Qualifying Bodies) (Tax) Order 2018
  3. 3Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009
  4. Signature
  5. Schedule Prescribed Bodies
  6. Explanatory note

1Citation, commencement and effect

(1)

This Order maybe cited as the Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022 and comes into force on 13th July 2022.

(2)

Article 2 has effect in relation to expenditure incurred on or after the date this Order comes into force.

(3)

In relation to a body specified in column (1) of the Schedule to this Order, this Order has effect in relation to expenditure incurred on or after the date set out in column (4) opposite the entry in column (1) for that body.

2Amendment to the Research and Development (Qualifying Bodies) (Tax) Order 2018

In the Schedule to the Research and Development (Qualifying Bodies) (Tax) Order 2018f1, omit the following entry—

Московский государственный университет имени М. В. ЛомоносоваLomonosov Moscow State UniversityGSP-1, Leninskie Gory, Moscow, 119991, Russian Federation23rd September 2015

3Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

Each of the bodies specified in column (1) of the Schedule to this Order is a body prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 (additional relief for expenditure on research and development).

Signature

Alan Mak

Amanda Solloway

Two of the Lords Commissioners of Her Majesty’s Treasury

20th June 2022

Prescribed Bodies

(1)(2)(3)(4)
Name of prescribed body

English translation

(where applicable)

AddressDate
Albert-Ludwigs-Universität FreiburgUniversity of FreiburgFahnenbergplatz, 79085 Freiburg im Breisgau, Germany1st January 2015
Board of the University of Alabama620 Admin Building, 1720 Ave. South, Birmingham, AL, 35294 USA1st April 2016
California Institute of Technology1200 East California Boulevard, Pasadena, California 91125, USA1st January 2017
Carnegie Mellon University5000 Forbes Avenue, Pittsburgh, PA, 15213, USA

1st April 2015

CHRU de BrestRegional University Hospital of Brest2 avenue Foch, 29200 Brest, France1st January 2014
CHRU de LilleRegional University Hospital of Lille2 avenue Oscar Lambret, 59000 Lille, France1st January 2014
CHRU de NancyRegional University Hospital of Nancy29 avenue De Lattre de Tassigny, 54035 Nancy Cedex, France1st January 2014
CHRU de ToursRegional University Hospital of Tours2 boulevard Tonnelle, 37044 Tours Cedex 9, France1st January 2014
CHU d’AngersUniversity Hospital of Angers4 rue Larrey, 49100 Angers, France1st January 2014
CHU de AmiensUniversity Hospital of Amiens2 place Victor Pauchet, 80080 Amiens, France1st January 2014
CHU de BesançonUniversity Hospital of Nantes3 boulevard Alexandre Fleming, 25000 Besançon, France1st January 2014
CHU de BordeauxUniversity Hospital of BordeauxPlace Amélie Raba Léon, 33000 Bordeaux, France1st January 2014
CHU de CaenUniversity Hospital Center of Caen NormandyAvenue de la Côte de Nacre, 14000 Caen, France1st January 2014
CHU de Clermont-FerrandClermont -Ferrand University Hospital Center58 rue Montalembert, 69003 Clermont-Ferrand Cedex 1, France1st January 2014
CHU de MontpellierUniversity Hospital of Montpellier

191 avenue du Doyen Gaston Giraud, 34295 Montpellier, France

1st January 2014
CHU de NantesUniversity Hospital of Nantes5 allee del’ile Gloriette, 44093, Nantes Cedex 01, France1st January 2014
CHU de Nimes

University Hospital of Nimes

4 rue du Professeur Robert Debré, 30029 Nîmes, France1st January 2014
CHU de StrasbourgUniversity Hospital of Strasbourg1 place de l’Hôpital, BP 426, 67091 Strasbourg Cedex, France1st January 2014
Debreceni EgyetemUniversity of Debrecen4032 Hungary, Debrecen Egyetem square 1, Hungary1st January 2015
Duke University300 West Morgan Street, Suite 800, Durham, NC 27701, USA1st April 2016
Global Alliance for improved nutritionRue Varembe 7, CH-1202 Geneva, Switzerland1st August 2012
Icahn School of Medicine at Mount SinaiOne Gustave Levy PL, PO Box 1234, New York, NY10029, USA1st April 2016
John Hopkins University1629 Thames Street, Suite 200, Baltimore, MD 21231, USA1st April 2016
Lyon Institute National Des Sciences Appliques De LyonINSA- National Science InstituteAvenue Jean Capelle Villeurbanne, 69621, Lyon, France1st April 2015
Max-Planck-Institut für Dynamik und SelbstorganisationMax Planck Institute for Dynamics and Self-OrganizationMax Planck Institute for Dynamics and SelfOrganization Am Faßberg 17 37077 Göttingen, Germany1st January 2017
Norges miljø- og biovitenskapelige universitetNorwegian University of Life Sciences (NMBU)PO Box 5003, Universitetstunet 3, 1430 As, Norway1st July 2016
Regents of the University of ColoradoOffice of Grants and Contracts, MS F428, 13001 E 17th Place, Aurora, CO 80045, USA1st April 2016
Stichting Nederlandse Wetenschappelijk Onderzoek Instituten (NWO-I)The Institutes Organisation of NWO (NWO-I)NWO, P.O Box 3021, 3502 GA Utrecht, Netherlands1st January 2017
The Australian National UniversityThe Australian national University Canberra ACT 2600, Australia1st January 2017
The European Group for Research in SchizophreniaHeidelberglaan 100, 3584 CX Ultrecht, Netherlands1st January 2014
The Regents of the University of California, on behalf of its San Francisco CampusSan Francisco Campus, 185 Berry, Street, Suite 4603, San Francisco, CA 94142-1016, USA1st April 2016
The University of Texas Health Science Center at San AntonioThe University of Texas Health Science Center at San Antonio, Mail Code 7800, 7703 Floyd Curl Drive, San Antonio, Texas 78229-3900, USA1st April 2016
Thomas Jefferson UniversityGibbon Building, 111 S 11th Street, Suite 6270, Philadelphia, PA 19107, USA1st April 2016
Universiteit TwenteUniversity of Twente5, Drienerlolaan, 7522 NB Enschede, Netherlands1st January 2017
University of Miami6000 Feldwood Road, Lockbox, 405803, College Park, Miami, MI 30349, USA1st April 2016
University of Mississippi Medical Center2500 N State St, Jackson, Mississippi, 39216-4505, USA1st April 2020
University of SaskatchewanRoyal University Hospital, 103 Hospital Drive, Saskatoon, Saskatchewan, S7N OW8, Canada1st April 2016
Universita degli Studi di UdineUniversity of UdineUniversita degli Studi di Udine, Via delle Scienze, 206, 33100 Idine UD, Italy1st January 2018
University of VermontUniversity of Vermont, 111 Colchester Avenue, Burlington, 05401 Vermont. USA1st January 2019
Vanderbilt University2201 West End Avenue, Nashville, TN 37235, USA1st January 2017
Virginia Commonwealth UniversityVirginia Commonwealth University, Box 843039, 23219-1551 Richmond, Virginia, USA1st January 2019
Wright State University Foundation Inc.3640 Colonel Glenn Hwy, Dayton, OH 45435, USA1st April 2016
Seoul National University Hospital101 Daehak-ro, Jongno-gu, Seoul, 03080, South Korea1st April 2016

Explanatory note

(This note is not part of the Order)

This Order amends the Research and Development (Qualifying Bodies) (Tax) Order 2018 to remove the Lomonosov Moscow State University from the list of prescribed bodes for the purposes of Parts 3 and 13 of the Corporation Tax Act 2009 and prescribe further bodies for those purposes.

Parts 3 and 13 of that Act provide tax credits and reliefs respectively to a company in respect of qualifying expenditure incurred on research and development. Qualifying expenditure includes certain expenditure on research and development undertaken on the company’s behalf by “qualifying bodies” and certain expenditure incurred on contributions to independent research carried out by “qualifying bodies”. Section 1142(1) defines qualifying bodies as including bodies prescribed by order. Under section 104Y, the definition of “qualifying body” in section 1142(1) in Part 13 also applies for the purposes of Part 3. The effect of this Order is that the Lomonosov Moscow State University ceases to be a qualifying body and the bodies listed in the Schedule are qualifying bodies for the purpose of Parts 3 and 13 of the Corporation Tax Act 2009. The appropriate tax credit or relief is available in relation to expenditure incurred by the bodies prescribed on or after the date specified in relation to each body.

Authority for this retrospective effect is provided by section 1142(3) and (4) of the Corporation Tax Act 2009 which provides that any order made under section 1142 may have effect in relation to accounting periods beginning, or expenditure incurred, before the time the order is made.

A Tax Information and Impact note has not been prepared for this Instrument as it contains no substantive changes to tax policy.