The Research and Development (Qualifying Bodies) (Tax) Order 2018
This Order provides that the bodies listed in column (1) of the Schedule to this Order are prescribed bodies for the purposes of Parts 3 and 13 of the Corporation Tax Act 2009. Parts 3 and 13 of that Act provide tax credits and reliefs respectively to a company in respect of qualifying expenditure incurred on research and development.
Lifecycle
Department
Made
21 Feb 2018
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In force
16 Mar 2018
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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