Section 1053 — Corporation Tax Act 2009: Qualifying expenditure: payments for contracted out R&D

Qualifying expenditure: payments for contracted out R&D 1053 1 Expenditure of a company is qualifying Chapter 2 expenditure if it meets each of conditions A to D in this section.

2 Condition A is that the expenditure is attributable to relevant research and development contracted out by the company (see section 1133 ).

3 Condition B is that the research and development is not also contracted out to the company (see section 1133 ).

4 Condition C is that the expenditure is incurred in making the qualifying element of a contractor payment (see sections 1133 to 1136).

5 Condition D is that the expenditure is not attributable to an exempt foreign permanent establishment (see section 1138B ).

6 See sections 1124, 1126 to 1126B and 1132 for provision about when particular kinds of expenditure are attributable to relevant research and development.