Scientific research associations

Charitable company

Exemptions

Legislation/Regulatory – CTA2010 s. 491

Gifts from, exemption

Legislation/Regulatory – CTA2010 s. 477

Qualifying conditions

Legislation/Regulatory – CTA2010 s. 468

Charitable donations relief

Charity, meaning

Legislation/Regulatory – CTA2010 s. 202

Deductions for payments to research associations, universities etc.

Legislation/Regulatory – CTA2009 s. 88 ; F(No. 2)A2005 s. 14, 15 ; ITTOIA2005 s. 88

Exemption

Associations, object and profits

Legislation/Regulatory – SI 2007/3426 reg. 3-11

Generally

Legislation/Regulatory – ESC C31 ; SI 2007/3426 ; TCGA92 s. 271(6)

Undertaking of research and development capable of extending trade

Legislation/Regulatory – SI 2007/3426 reg. 12-17

Oil licences, overseas

Legislation/Regulatory – FA96 s. 181(4), (5)

Transactions between connected persons

Legislation/Regulatory – FA93 s. 117(1), (5)