Section 1124 — Corporation Tax Act 2009: Staffing costs: attributable expenditure

Staffing costs: attributable expenditure 1124 1 This section applies for the purposes of this Part to identify when staffing costs are attributable to relevant research and development.

2 The costs which are so attributable are those paid to, or in respect of, directors or employees who are directly and actively engaged in relevant research and development.

3 Subsection (4) applies if a director or employee is partly engaged directly and actively in relevant research and development.

4 The appropriate proportion of the staffing costs relating to the director or employee is treated as attributable to relevant research and development.

5 Subsection (6) applies if persons provide services, such as secretarial or administrative services, in support of activities carried on by others.

6 Those persons are not, as a result of providing those services, to be treated as themselves directly and actively engaged in those activities.