88 Payments to research associations, universities etc
Corporation Tax Act 2009 (2009 c 4) | Legislation

88  Payments to research associations, universities etc

(1)     If a company carrying on a trade—

(a)     pays any sum to [a body] in the case of which exemption may be claimed [as a result of section 491 of CTA 2010 (scientific research associations)] and which has as its object the undertaking of research and development which may lead to or facilitate an extension of the appropriate class of trade, or

(b)     pays to an approved university, college, research

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