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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Research and Development (Qualifying Bodies) (Tax) Order 2009 No. 1343 URL: http://www.bailii.org/uk/legis/num_reg/2009/uksi_20091343_en_1.html |
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Made
1st June 2009
Laid before the House of Commons
2nd June 2009
Coming into force
23rd June 2009
The Treasury make the following Order in exercise of the powers conferred by section 1142(1)(e) of the Corporation Tax Act 2009(1).
1.–(1) This Order may be cited as the Research and Development (Qualifying Bodies) (Tax) Order 2009 and shall come into force on 23rd June 2009.
(2) This Order shall have effect in relation to expenditure incurred on or after 1st April 2002.
2. Each of the bodies specified in column (1) of the Schedule to this Order is a body prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 (additional relief for expenditure on research and development).
Tony Cunningham
Frank Roy
Two of the Lords Commissioners of Her Majesty´s Treasury
1st June 2009
Article 2
| (1) | (2) |
|---|---|
| Name of prescribed body | Address |
| Aristotle University of Thessaloniki | Thessaloniki, Greece |
| British University in Egypt | El Sherouk City, Misr, Egypt |
| Colorado School of Mines | Golden, Colorado, USA |
| Colorado State University | Fort Collins, Colorado, USA |
| Cornell University | Ithaca, New York, USA |
| Delft University of Technology | Delft, Netherlands |
| Ecole Polytechnique Federal de Lausanne | Lausanne, Switzerland |
| Freie University Berlin | Berlin, Germany |
| Hospitais Da Universidade De Coimbra | Coimbra, Portugal |
| Indian Institute of Technology Bombay (IIT Bombay) | Maharashtra, India |
| Indian Institute of Technology Kanpur | Kanpur, India |
| Institute of Computer Science | Crete, Greece |
| Interuniversitair Micro-Elektronica Centrum | Leuven, Belgium |
| Iowa State University | Ames, Iowa, USA |
| Kansas State University | Manhattan, Kansas, USA |
| Kazakh-British Technical University | Almaty, Kazakhstan |
| Lawrence Berkeley National Laboratory | Berkeley, California, USA |
| Martin-Luther University | Halle-Wittenburg, Germany |
| Louisiana State University | Baton Rouge, Los Angeles, USA |
| Massachusetts Institute of Technology | Massachusetts, USA |
| Massey University | Albany, Auckland, New Zealand |
| Michigan State University | Michigan, USA |
| Ohio State University | Columbus, Ohio, USA |
| Otto-von-Guericke-Universität Magdeburg | Magdeburg, Germany |
| Politecnico Di Milano | Milan, Italy |
| Ruhr Universitat | Bochum, Germany |
| RWTH Aachen University | Aachen, Germany |
| St. James´s Hospital | Dublin, Ireland |
| Southern Illinois University | Illinois, USA |
| Stanford University | Stanford, California, USA |
| Swedish University of Agriculture Sciences | Uppsala, Sweden |
| Swiss Federal Institute of Technology (ETH) Zurich | Zurich, Switzerland |
| Technische Universitat Clausthal | Clausthal-Zellerfeld, Germany |
| Technische Universitat Dresden | Dresden, Germany |
| Technische Universitat Munchen | Munich, Germany |
| Texas A&M University | Texas, USA |
| The Pennsylvania State University | Pennsylvania, USA |
| The University of the West Indies | Kingston, Jamaica |
| Tufts University | Medford, Massachusetts, USA |
| UMC Utrecht | Utrecht, Netherlands |
| Universidad de Las Palmas de Gran Canaria | Gran Canaria, Spain |
| Universidad De Valladolid | Valladolid, Spain |
| Universitair Ziekenhuis Gent | Gent, Belgium |
| Universitat Politècnica de Catalonia of Jordi Girona | Barcelona, Spain |
| Universite de Lausanne (UNIL) | Lausanne, Switzerland |
| University Hospitals of Cleveland | Cleveland, USA |
| University of Alberta | Edmonton, Alberta, Canada, T6G 2E1 |
| University of Applied Sciences Braunschweig/ Wolfenbüttel | Wolfenbuttel, Germany |
| University of Bergen | Bergen, Norway |
| University of Berlin | Berlin, Germany |
| University of British Columbia | Vancouver, British Columbia, Canada |
| University of California at Davis | Davis, California, USA |
| University of California, Berkeley | California, USA |
| University of Dusseldorf | Dusseldorf, Germany |
| University of Florida | Gainesville, Florida, USA |
| University of Guelph | Ontario, Canada |
| University of Hacettepe | Ankara, Turkey |
| University of Houston | Houston, Texas, USA |
| University of Manitoba | Winnipeg, Canada |
| University of Massachusetts Medical School | Worcester, Massachusetts, USA |
| University of Michigan | Ann Arbor, Michigan, USA |
| University of Minnesota | Minneapolis, USA |
| University of Missouri-Columbia | Columbia, USA |
| University of Munich | Munich, Germany |
| University of Munster | Munster, Germany |
| University of New England | Armidale, Australia |
| University of New South Wales | Sydney, Australia |
| University of Pennsylvania | Philadelphia, ,Pennsylvania, USA |
| University of Potsdam | Potsdam, Germany |
| University of Queensland | Brisbane, Australia |
| University of Santiago de Compostela | Santiago de Compostella, Spain |
| University of Seville | Seville, Spain |
| University of Sydney | New South Wales, Australia |
| University of Technology, Sydney | Broadway, Australia |
| University of Tennessee | Knoxville, Tennessee 37996, USA |
| University of Texas | Austin, Texas |
| University of Tulsa | Tulsa, Oklahoma, USA |
| University of Utah | Salt Lake City, Utah, USA |
| University of Utah School of Medicine | Salt Lake City, Utah, USA |
| University of Utrecht | Utrecht, Netherlands |
| University of Veterinary Medicine, Hannover | Hannover, Germany |
| University of Wisconsin | Madison, Wisconsin, USA |
| Virginia Polytechnic Institute and State University | Blacksburg, Virginia, USA |
| Westfaelische Wilhelms-Universitaet | Munster, Germany |
(This note is not part of the Order)
This Order provides that the bodies listed in the Schedule to this Order are prescribed bodies for the purposes of Part 13 of the Corporation Tax Act 2009. Part 13 of that Act provides tax relief to a company in respect of qualifying expenditure incurred on research and development and has effect for accounting periods ending on or after 1st April 2002. Qualifying expenditure includes expenditure on research and development undertaken on the company´s behalf by "qualifying bodies". Section 1142(2) defines qualifying bodies as including bodies prescribed by order. The effect of this Order is that the bodies listed in the Schedule are qualifying bodies for the purposes of Part 13 of the Corporation Tax Act 2009.
This Order has effect in respect of expenditure incurred on or after 1st April 2002.
Article 1 provides for the citation, commencement and effect. Sections 1142(3) and (4) provide that any order made under section 1142 may have effect in relation to accounting periods beginning, or expenditure incurred, before the time the order is made.
Article 2 provides that the bodies listed in the Schedule are prescribed bodies for the purposes of Part 13.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
2009 c. 4 Back [1]
