Statute
Section 1140 — Corporation Tax Act 2009: “Relevant payments to the subjects of a clinical trial”
Text of the provision Official document
“Relevant payments to the subjects of a clinical trial” 1140 1 For the purposes of this Part “ relevant payment ”, in relation to a subject of a clinical trial, means a payment made to the subject for participating in the trial.
2 For the purposes of this Part “ clinical trial ” means an investigation in human subjects undertaken in connection with the development of a health care treatment or procedure.
Official source: legislation.gov.uk
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