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Legislation
Corporation Tax Act 2009

Crossheading Miscellaneous

  • Section 1137 Accounting periods: company not within charge to corporation tax
  • Section 1138 “Subsidised expenditure”
  • Section 1138A Externally provided workers and contractors: R&D undertaken abroad
  • Section 1138B Exempt foreign permanent establishments
  • Section 1139 “Intellectual property”
  • Section 1139A Expenditure incurred on payments
  • Section 1140 “Relevant payments to the subjects of a clinical trial”
  • Section 1140A Groups
  • Section 1141 “Payment period”
  • Section 1142 Ineligible companies
  • Section 1142A “Claim notification” and “claim notification period”
  • Section 1142B “R&D claim”
  • Section 1142C Right to payment of credit inalienable
  • Section 1142D General rule against payments of credit to nominees
  • Section 1142E Orders and regulations: ancillary provision
  1. Miscellaneous
  2. “Relevant payments to the subjects of a clinical trial”

Section 1140 | “Relevant payments to the subjects of a clinical trial”

From legislation.gov.uk

(1)For the purposes of this Part “relevant payment”, in relation to a subject of a clinical trial, means a payment made to the subject for participating in the trial.

(2)For the purposes of this Part “clinical trial” means an investigation in human subjects undertaken in connection with the development of a health care treatment or procedure.

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