The Research and Development (Qualifying Bodies) (Tax) Order 2018

• Citation: S.I. 2018/217
• Sections: 3

Section 1 Citation, commencement and effect

(1) This Order may be cited as the Research and Development (Qualifying Bodies) (Tax) Order 2018 and shall come into force on 16th March 2018.

(2) In relation to a body specified in column (1) of the Schedule to this Order, this Order has effect in relation to expenditure incurred on or after the date set out in column (4) opposite the entry in column (1) for that body.

Section 2 Bodies 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).

Section 3 Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

The Research and Development (Qualifying Bodies) (Tax) Order 2012 is revoked.