The Research and Development (Qualifying Bodies) (Tax) Order 2012

JurisdictionUK Non-devolved
CitationSI 2012/286
Year2012

2012 No. 286

Corporation Tax

The Research and Development (Qualifying Bodies) (Tax) Order 2012

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 section 1142(1)(e), (3) and (4) of the Corporation Tax Act 20091.

Citation, commencement and effect
S-1 Citation, commencement and effect

Citation, commencement and effect

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.

Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

S-2 Each of the bodies specified in column (1) of the Schedule to...

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).

S-3 The Research and Development (Qualifying Bodies) (Tax) Order...

3. The Research and Development (Qualifying Bodies) (Tax) Order 20092is revoked.

Michael Fabricant

Brooks Newmark

Two of the Lords Commissioners of Her Majesty’s Treasury

6th February 2012

SCHEDULE

PRESCRIBED BODIES

(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

EXPLANATORY NOTE

(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...

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