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Legislation

Corporation Tax Act 2009

Crossheading Contracting out

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Section 1133 Contracted out research and development
Section 1134 Qualifying element of contractor payment: connected persons
Section 1135 Election for connected persons treatment
Section 1136 Qualifying element of contractor payment: other cases

Chapter 9 Supplementary
Crossheading Contracting out

Crossheading Contracting out

From legislation.gov.uk

Contents

Section 1133 Contracted out research and development
Section 1134 Qualifying element of contractor payment: connected persons
Section 1135 Election for connected persons treatment
Section 1136 Qualifying element of contractor payment: other cases