SolvedSchedule 20 | Tax relief for expenditure on research and development F1
From legislation.gov.uk
Part IEntitlement to relief
Entitlement to R&D tax relief
(1)Repealed
Meaning of “small or medium-sized enterprise".
(2)Repealed
Qualifying R&D expenditure
(3)Repealed
Relevant research and development
(4)Repealed
Staffing costs
(5)Repealed
Expenditure on software or consumable items
(6)Repealed
Relevant payments to subjects of clinical trials
(6A)Repealed
Meaning of “intellectual property"
(7)Repealed
Subsidised expenditure
(8)Repealed
Qualifying expenditure on externally provided workers
(8A)Repealed
Meaning of “externally provided worker”
(8B)Repealed
Treatment of expenditure where company and staff provider are connected persons
(8C)Repealed
Election for connected persons treatment
(8D)Repealed
Treatment of staff provision payment in other cases
(8E)Repealed
Qualifying expenditure on sub-contracted research and development
(9)Repealed
Treatment of expenditure where company and sub-contractor are connected persons
(10)Repealed
Election for connected persons treatment
(11)Repealed
Treatment of sub-contractor payment in other cases
(12)Repealed
Part IIManner of giving effect to relief
Deduction in computing profits of trade
(13)Repealed
Alternative treatment of pre-trading expenditure
(14)Repealed
Entitlement to R&D tax credit
(15)Repealed
Amount of credit
(16)Repealed
Total amount of company’s Pay As You EarnPAYE and NICs liabilities
(17)Repealed
Payment in respect of R&D tax credit
(18)Repealed
R&D tax relief or tax credit only available where company is a going concern
(18A)Repealed
Restriction on losses carried forward
(19)Repealed
Payment in respect of R&D tax credit not income
(20)Repealed
Part IIISupplementary provisions
Artificially inflated claims for deduction or R&D tax credit
(21)Repealed
Restriction on consortium relief
(22)Repealed
Treatment of deemed trading loss
(23)Repealed
Funding of R&D tax credits
(24)Repealed
Interpretation
(25)Repealed
Transitional provisions
(26)Repealed