Related Commentary  Related HMRC Manuals

1124(1)  This section applies for the purposes of this Part to identify when staffing costs are attributable to relevant research and development.

1124(2)  The costs which are so attributable are those paid to, or in respect of, directors or employees who are directly and actively engaged in relevant research and development.

1124(3)  Subsection (4) applies if a director or employee is partly engaged directly and actively in relevant research and development.

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