Statute
Section 1136 — Corporation Tax Act 2009: Qualifying element of contractor payment: other cases
Text of the provision Official document
Qualifying element of contractor payment: other cases 1136 1 This section applies to a contractor payment to which section 1134 does not apply.
2 The qualifying element of the payment is 65% of the relevant portion of the payment.
3 The relevant portion is the portion that is incurred in respect of—
a research and development that is undertaken in the United Kingdom, or b research and development that is undertaken outside the United Kingdom and to which section 1138A applies.
4 An apportionment of expenditure necessary for the purposes of this section is to be made on a just and reasonable basis.
Official source: legislation.gov.uk
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