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Contents

Official guidance
Corporate Intangibles Research and Development Manual

CIRD75000 · VRR

  • CIRD75050 · Introduction
  • CIRD75100 · Vaccine Research Relief: Requirement that Company is a going concern
  • CIRD75200 · Qualifying expenditure: for an accounting period
  • CIRD75300 · Qualifying expenditure: on direct R&D
  • CIRD75400 · Qualifying expenditure: on sub-contracted R&D
  • CIRD75500 · Qualifying expenditure: on contributions to independent R&D
  • CIRD75525 · Subcontracting to charities, universities and scientific research organisations
  • CIRD75550 · Subcontracting to companies and others
  • CIRD75600 · How relief is given: SMEs
  • CIRD75700 · How relief is given: large companies
  • CIRD75800 · How relief is given: insurance companies
  • CIRD75900 · Inflated claims
  • CIRD75950 · Refunds of contributions and subcontract payments
  • CIRD76000 · Specified diseases: general
  • CIRD76100 · Specified diseases: tuberculosis and malaria
  • CIRD76200 · Specified diseases: HIV/AIDS
  • CIRD76300 · Definitions
  • CIRD76400 · Dealing with claims
  1. VRR: contents
  2. VRR: definitions

CIRD76300 | VRR: definitions

From HM Revenue & Customs · Corporate Intangibles Research and Development Manual

A vaccine is a product made from dead, or attenuated living, infectious material, which when introduced into the body, increases its power to resist or get rid of a disease. Most are prophylactic i.e. they are given as an inoculation to healthy subjects to prevent them contracting the disease (or to reduce its severity) if subsequently exposed to the pathogen. Less commonly, it can be given to those persons who have been infected with the disease, but are not yet suffering from its symptoms.

A medicine is used in contra distinction to a vaccine in the legislation. It is a chemical, whether naturally occurring or artificially made, which is consumed or otherwise introduced into the body with a view to the treatment or prevention of a disease.

The term ‘the onset of AIDS’ is not defined in the legislation. If you need to interpret it, reference should be made to appropriate clinical guidelines. For example, the clinical guidelines issued by the British HIV Association define the onset of AIDS by reference to CD4 cell counts in the range 200 to 350 per micro litre, depending on the speed of descent. Advice can also be obtained from the Revenue Pharmaceutical Specialist.

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