Entitlement to relief under this Schedule
1
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Finance Act 2002 Part 1 — Entitlement to relief
Qualifying expenditure
2
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Qualifying expenditure on direct research and development
3
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Qualifying R&D activity
4
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Meaning of “relevant R&D”, “small or medium-sized enterprise”, “staffing costs”, “software or consumable items”, “relevant payments to the subjects of a clinical trial”, “subsidised” and “qualifying expenditure on externally provided workers.
5
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Qualifying expenditure on sub-contracted research and development
6
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Conditions that must be satisfied by qualifying expenditure on sub-contracted research and development
7
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Treatment of sub-contractor payment where principal and sub-contractor are connected persons
8
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Relevant expenditure of the sub-contractor
9
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Election for connected persons treatment
10
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Treatment of sub-contractor payment in other cases
11
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Qualifying expenditure on contributions to independent research and development
12
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Back to Finance Act 2002 — full text
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