The Research and Development (Qualifying Bodies) (Tax) Order, SI 2012/286, lists qualifying bodies for the purpose of CTA 2009 Part 13, replacing the list in SI 2009/1343. The main types of qualifying body are educational establishments, NHS bodies, charities and scientific research associations. There is a power to designate qualifying bodies, ‘largely intended to cover those based abroad’.
The Research and Development (Qualifying Bodies) (Tax) Order, SI 2012/286, lists qualifying bodies for the purpose of CTA 2009 Part 13, replacing the list in SI 2009/1343. The main types of qualifying body are educational establishments, NHS bodies, charities and scientific research associations. There is a power to designate qualifying bodies, ‘largely intended to cover those based abroad’.
