[1133 Contracted out research and development]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[Contracting out]

[1133  Contracted out research and development]

[(1)     This section applies for the purposes of this Part.

(2)     A person “contracts out” research and development if—

(a)     the person enters into a contract under which activities are to be undertaken for it (whether by another party to the contract or by a sub-contractor),

(b)     the activities undertaken in order to meet the obligations owed to

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