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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 2012 No. 286 URL: http://www.bailii.org/uk/legis/num_reg/2012/uksi_2012286_en_1.html |
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Statutory Instruments
Corporation Tax
Made
6th February 2012
Laid before the House of Commons
7th February 2012
Coming into force
28th February 2012
The Treasury make the following Order in exercise of the powers conferred by sections 1142(1)(e), (3) and (4) of the Corporation Tax Act 2009(1).
1.-(1) This Order may be cited as the Research and Development (Qualifying Bodies) (Tax) Order 2012 and shall come into force on 28th February 2012.
(2) In relation to a body specified in column (1) of the Schedule to this Order, this Order has effect in relation to expenditure incurred on or after the date set out in column (3) opposite the entry in column (1) for that body.
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).
3. The Research and Development (Qualifying Bodies) (Tax) Order 2009(2) is revoked.
Michael Fabricant
Brooks Newmark
Two of the Lords Commissioners of Her Majesty's Treasury
6th February 2012
| (1) | (2) | (3) |
|---|---|---|
| Name of prescribed body | Address | Date |
| Aristotle University of Thessaloniki | Thessaloniki, Greece | 1 April 2002 |
| Azienda Ospendaliera Universitaria Pisana | Messina, Italy | 12 October 2010 |
| British University in Egypt | El Sherouk City, Misr, Egypt | 1 April 2002 |
| Colorado School of Mines | Golden, Colorado, USA | 1 April 2002 |
| Colorado State University | Fort Collins, Colorado, USA | 1 April 2002 |
| Cornell University | Ithaca, New York, USA | 1 April 2002 |
| Delft University of Technology | Delft, Netherlands | 1 April 2002 |
| Ecole Polytechnique Federal de Lausanne | Lausanne, Switzerland | 1 April 2002 |
| Faculty Hospital Motol Prague | Prague, Czech Republic | 12 October 2010 |
| Fakultni Nemocnice Brno | Brno, Czech Republic | 12 October 2010 |
| Fakultni Nemocnice Ostrava | Ostrava, Czech Republic | 12 October 2010 |
| Freie University Berlin | Berlin, Germany | 1 April 2002 |
| Hospitais Da Universidade De Coimbra | Coimbra, Portugal | 1 April 2002 |
| Indian Institute of Technology Bombay | Maharashtra, India | 1 April 2002 |
| Indian Institute of Technology Kanpur | Kanpur, India | 1 April 2002 |
| Indiana University | Bloomington, Indiana, USA | 22 March 2010 |
| Institute of Computer Science | Crete, Greece | 1 April 2002 |
| Interuniversitair Micro-Elektronica Centrum | Leuven, Belgium | 1 April 2002 |
| Iowa State University | Ames, Iowa, USA | 1 April 2002 |
| Kansas State University | Manhattan, Kansas, USA | 1 April 2002 |
| Karlsruhe Institute of Technology | Karlsruhe, Germany | 26 July 2011 |
| Karolinska University Hospital | Stockohlm, Sweden | 22 March 2010 |
| Kazakh-British Technical University | Almaty, Kazakhstan | 1 April 2002 |
| King Abdulaziz University | Jeddah, Saudi Arabia | 7 November 2011 |
| Klinikum der Universität München | Munich, Germany | 12 October 2010 |
| Lawrence Berkeley National Laboratory | Berkeley, California, USA | 1 April 2002 |
| Martin-Luther University | Halle-Wittenburg, Germany | 1 April 2002 |
| Louisiana State University | Louisiana, USA | 1 April 2002 |
| Massachusetts Institute of Technology | Massachusetts, USA | 1 April 2002 |
| Massey University | Auckland, New Zealand | 1 April 2002 |
| McMaster University | Hamilton, Ontario, Canada | 22 March 2010 |
| Medical University of Lodz | Lodz, Poland | 12 October 2010 |
| Medizinische Universität Wien | Vienna, Austria | 12 October 2010 |
| Michigan State University | Michigan, USA | 01 April 2002 |
| Nanyang Technological University | Singapore | 26 July 2011 |
| National Medical University Vinnitsa | Vinnitsa, Ukraine | 12 October 2010 |
| National Technical University of Athens | Athens, Greece | 22 February 2011 |
| Norwegian University of Science & Technology | Trondheim, Norway | 26 May 2010 |
| Ohio State University | Columbus, Ohio, USA | 1 April 2002 |
| Otto-von-Guericke-Universität Magdeburg | Magdeburg, Germany | 1 April 2002 |
| OTRI- Universidad de Cordoba | Cordoba, Spain | 22 March 2010 |
| Politecnico Di Milano | Milan, Italy | 1 April 2002 |
| Pusan National University | Pusan, South Korea | 26 July 2011 |
| Ruhr Universität | Bochum, Germany | 1 April 2002 |
| RWTH Aachen University | Aachen, Germany | 1 April 2002 |
| St. James's Hospital | Dublin, Ireland | 1 April 2002 |
| Southern Illinois University | Illinois, USA | 1 April 2002 |
| Stanford University | Stanford, California, USA | 1 April 2002 |
| Swedish University of Agriculture Sciences | Uppsala, Sweden | 1 April 2002 |
| Swiss Federal Institute of Technology (ETH) Zurich | Zurich, Switzerland | 1 April 2002 |
| Technische Universität Clausthal | Clausthal-Zellerfeld, Germany | 1 April 2002 |
| Technische Universität Dresden | Dresden, Germany | 1 April 2002 |
| Technische Universität Munchen | Munich, Germany | 1 April 2002 |
| Texas A&M University | Texas, USA | 1 April 2002 |
| The Pennsylvania State University | Pennsylvania, USA | 1 April 2002 |
| The University of Antwerp | Antwerp, Belgium | 22 March 2010 |
| The University of Oklahoma | Norman, Oklahoma, USA | 22 February 2011 |
| The University of the West Indies | Kingston, Jamaica | 1 April 2002 |
| Tufts University | Massachusetts, USA | 1 April 2002 |
| UMC St Radbound | Nijmegen, Netherlands | 12 October 2010 |
| UMC Utrecht | Utrecht, Netherlands | 1 April 2002 |
| Umhat Alexandrovska Sofia | Sofia, Bulgaria | 12 October 2010 |
| Universidad de Las Palmas de Gran Canaria | Gran Canaria, Spain | 1 April 2002 |
| Universidad De Valladolid | Valladolid, Spain | 1 April 2002 |
| Universidade Do Minho | Braga, Portugal | 22 February 2011 |
| Universitair Ziekenhuis Gent | Gent, Belgium | 1 April 2002 |
| Universitat Politècnica de Catalonia of Jordi Girona | Barcelona, Spain | 1 April 2002 |
| Universite de Lausanne (UNIL) | Lausanne, Switzerland | 1 April 2002 |
| University Hospitals of Cleveland | Cleveland, USA | 1 April 2002 |
| University of Alberta | Edmonton, Alberta, Canada, | 1 April 2002 |
| University of Applied Sciences Braunschweig/ Wolfenbüttel | Wolfenbuttel, Germany | 1 April 2002 |
| University of Bergen | Bergen, Norway | 1 April 2002 |
| University of Berlin | Berlin, Germany | 1 April 2002 |
| University of British Columbia | British Columbia, Canada | 1 April 2002 |
| University of California at Davis | Davis, California, USA | 1 April 2002 |
| University of California, Berkeley | California, USA | 1 April 2002 |
| University of Dusseldorf | Dusseldorf, Germany | 1 April 2002 |
| University of Florida | Gainesville, Florida, USA | 1 April 2002 |
| University of Guelph | Ontario, Canada | 1 April 2002 |
| University of Hacettepe | Ankara, Turkey | 1 April 2002 |
| University of Hanover | Hanover, Germany | 15 February 2011 |
| University of Heidelberg | Heidelberg, Germany | 22 March 2010 |
| University of Houston | Houston, Texas, USA | 1 April 2002 |
| University of Limerick | Limerick, Ireland | 17 May 2011 |
| University of Manitoba | Winnipeg, Canada | 1 April 2002 |
| University of Massachusetts Medical School | Massachusetts, USA | 1 April 2002 |
| University of Memphis | Memphis, Tennessee, USA | 22 March 2010 |
| University of Michigan | Ann Arbor, Michigan, USA | 1 April 2002 |
| University of Minnesota | Minneapolis, USA | 1 April 2002 |
| University of Missouri-Columbia | Columbia, USA | 1 April 2002 |
| University of Munich | Munich, Germany | 1 April 2002 |
| University of Munster | Munster, Germany | 1 April 2002 |
| University of New England | Armidale, Australia | 1 April 2002 |
| University of New South Wales | Sydney, Australia | 1 April 2002 |
| University of Oslo | Oslo, Norway | 22 March 2010 |
| University of Pennsylvania | Pennsylvania, USA | 1 April 2002 |
| University of Pisa | Pisa, Italy | 5 April 2011 |
| University of Potsdam | Potsdam, Germany | 1 April 2002 |
| University of Queensland | Brisbane, Australia | 1 April 2002 |
| University of Santiago de Compostela | Santiago de Compostella, Spain | 1 April 2002 |
| University of Seville | Seville, Spain | 1 April 2002 |
| University of Sydney | New South Wales, Australia | 1 April 2002 |
| University of Stuttgart | Stuttgart, Germany | 22 February 2011 |
| University of Technology, Sydney | Broadway, Australia | 1 April 2002 |
| University of Tennessee | Knoxville, Tennessee, USA | 1 April 2002 |
| University of Texas | Austin, Texas | 1 April 2002 |
| University of Trento | Trento, Italy | 5 April 2011 |
| University of Tulsa | Tulsa, Oklahoma, USA | 1 April 2002 |
| University of Turku | Turku, Finland | 15 February 2011 |
| University of Utah | Salt Lake City, Utah, USA | 1 April 2002 |
| University of Utah School of Medicine | Salt Lake City, Utah, USA | 1 April 2002 |
| University of Utrecht | Utrecht, Netherlands | 1 April 2002 |
| University of Veterinary Medicine, Hannover | Hannover, Germany | 1 April 2002 |
| University of Wisconsin | Madison, Wisconsin, USA | 1 April 2002 |
| Uppasala University | Uppsala, Sweden | 22 March 2010 |
| Virginia Polytechnic Institute and State University | Blacksburg, Virginia, USA | 1 April 2002 |
| Washington University | St Louis, Missouri, USA | 22 March 2010 |
| Waterford Institute of Technology | Waterford, Ireland | 17 May 2011 |
| Westfaelische Wilhelms- Universität | Munster, Germany | 1 April 2002 |
| Wichita State University | Wichita, Kansas, USA | 17 May 2011 |
| Yale University School of Medicine | New Haven, Connecticut, USA | 22 March 2010 |
(This note is not part of the Order)
This Order provides that the bodies listed in column (1) of 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. Qualifying expenditure includes expenditure on research and development undertaken on the company's behalf by "qualifying bodies". Section 1142(1) 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 so that relief is available in relation to expenditure incurred on or after the date specified in relation to each body.
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.
Article 3 provides that The Research and Development (Qualifying Bodies) (Tax) Order 2009 (S.I. 2009/1343) is revoked.
A Tax Information and Impact note has not been prepared for this Instrument as it contains no substantive changes to tax policy.
