The Research and Development (Qualifying Bodies) (Tax) (Amendment and Further Prescribed Bodies) Order 2022
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.
Lifecycle
Department
Made
20 Jun 2022
—
In force
13 Jul 2022
Enabling power
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 2009.
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