[1126A Attributable expenditure: special rules] [for consumable items]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1126A  Attributable expenditure: special rules] [for consumable items]

[(1)     Expenditure on consumable items is not to be treated as attributable to relevant research and development if—

(a)     the relevant research and development relates to an item that is produced in the course of the research and development,

(b)     the consumable items form part of the item produced,

(c)     the item produced is transferred by a relevant person for consideration in money or money's worth, and

(d)     the transfer is made in the ordinary course of the relevant person's business.

(2)     Expenditure on consumable items is not to be treated as attributable to relevant research and development if—

(a)     the relevant research and development relates to a process of producing an item,

(b)     the consumable items form part of an item produced in the course of that research and development,

(c)     the item produced is transferred

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