Institutional investor not limited to pooled investment vehicles

Institutional investor, meaning

Investing on pooled basis

Investment bank and its subsidiary

Machinery and plant first-year allowances

Amount of

Expenditure incurred by

Time when expenditure incurred

Partner enterprise

Plant and machinery allowances

Research and development

Research and development expenditure

Research and development tax relief

State aid

Transfer pricing

– see also Transfer pricing

Exceptions to exemption from basic rule

Exemption from basic rule

Medium-sized enterprise, meaning

Small enterprise, meaning

Transfer pricing notices

Venture capital company, meaning