The Research and Development (Qualifying Bodies) (Tax) Order 2009

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Statutory Instrument

The Research and Development (Qualifying Bodies) (Tax) Order 2009

Citation

S.I. 2009/1343

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement and effect

(1) This Order may be cited as the Research and Development (Qualifying Bodies) (Tax) Order 2009 and shall come into force on 23rd June 2009.

(2) This Order shall have effect in relation to expenditure incurred on or after 1st April 2002.

Section 2Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

Each of the bodies specified in column (1) of the Schedule to this Order is a body prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 (additional relief for expenditure on research and development).

2 sections

Cite this legislation

The Research and Development (Qualifying Bodies) (Tax) Order 2009 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2009-1343

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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