Related Commentary  Related HMRC Manuals

1140(1)  For the purposes of this Part “relevant payment”, in relation to a subject of a clinical trial, means a payment made to the subject for participating in the trial.

1140(2)  For the purposes of this Part “clinical trial” means an investigation in human subjects undertaken in connection with the development of a health care treatment or procedure.

Origin

S. 1140(1): FA 2000, Sch. 20, para. 6A(1); FA 2002, Sch. 12, para. 17, Sch. 13, para. 5(3).

S. 1140(2): FA 2000, Sch. 20, para. 6A(2); FA 2002, Sch. 12, para. 17, Sch. 13, para. 5(3).

Transitional

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