The Research and Development (Qualifying Bodies) (Tax) Order 2009

JurisdictionUK Non-devolved
CitationSI 2009/1343
Year2009

2009 No. 1343

Corporation Tax

The Research and Development (Qualifying Bodies) (Tax) Order 2009

Made 1st June 2009

Laid before the House of Commons 2nd June 2009

Coming into force 23th June 2009

The Treasury make the following Order in exercise of the powers conferred by section 1142(1)(e) of the Corporation Tax Act 20091.

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 2009 and shall come into force on 23rd June 2009.

(2) This Order shall have effect in relation to expenditure incurred on or after 1st April 2002.

S-2 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

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).

Tony Cunningham

Frank Roy

Two of the Lords Commissioners of Her Majesty’s Treasury

1st June 2009

SCHEDULE

Article 2

PRESCRIBED BODIES

(1)

(2)

Name of prescribed body

Address

Aristotle University of Thessaloniki

Thessaloniki, Greece

British University in Egypt

El Sherouk City, Misr, Egypt

Colorado School of Mines

Golden, Colorado, USA

Colorado State University

Fort Collins, Colorado, USA

Cornell University

Ithaca, New York, USA

Delft University of Technology

Delft, Netherlands

Ecole Polytechnique Federal de Lausanne

Lausanne, Switzerland

Freie University Berlin

Berlin, Germany

Hospitais Da Universidade De Coimbra

Coimbra, Portugal

Indian Institute of Technology Bombay (IIT Bombay)

Maharashtra, India

Indian Institute of Technology Kanpur

Kanpur, India

Institute of Computer Science

Crete, Greece

Interuniversitair Micro-Elektronica Centrum

Leuven, Belgium

Iowa State University

Ames, Iowa, USA

Kansas State University

Manhattan, Kansas, USA

Kazakh-British Technical University

Almaty, Kazakhstan

Lawrence Berkeley National Laboratory

Berkeley, California, USA

Martin-Luther University

Halle-Wittenburg, Germany

Louisiana State University

Baton Rouge, Los Angeles, USA

Massachusetts Institute of Technology

Massachusetts, USA

Massey University

Albany, Auckland, New Zealand

Michigan State University

Michigan, USA

Ohio State University

Columbus, Ohio, USA

Otto-von-Guericke-Universität Magdeburg

Magdeburg, Germany

Politecnico Di Milano

Milan, Italy

Ruhr Universitat

Bochum, Germany

RWTH Aachen University

Aachen, Germany

St. James’s Hospital

Dublin, Ireland

Southern Illinois University

Illinois, USA

Stanford University

Stanford, California, USA

Swedish University of Agriculture Sciences

Uppsala, Sweden

Swiss Federal Institute of Technology (ETH) Zurich

Zurich, Switzerland

Technische Universitat Clausthal

Clausthal-Zellerfeld, Germany

Technische Universitat Dresden

Dresden, Germany

Technische Universitat Munchen

Munich, Germany

Texas A&M University

Texas, USA

The Pennsylvania State University

Pennsylvania, USA

The University of the West Indies

Kingston, Jamaica

Tufts University

Medford, Massachusetts, USA

UMC Utrecht

Utrecht, Netherlands

Universidad de Las Palmas de Gran Canaria

Gran Canaria, Spain

Universidad De Valladolid

Valladolid, Spain

Universitair Ziekenhuis Gent

Gent, Belgium

Universitat Politècnica de Catalonia of Jordi Girona

Barcelona, Spain

Universite de Lausanne (UNIL)

Lausanne, Switzerland

University Hospitals of Cleveland

Cleveland, USA

University of Alberta

Edmonton, Alberta, Canada, T6G 2E1

University of Applied Sciences Braunschweig/ Wolfenbüttel

Wolfenbuttel, Germany

University of Bergen

Bergen, Norway

University of Berlin

Berlin, Germany

University of British Columbia

Vancouver, British Columbia, Canada

University of California at Davis

Davis, California, USA

University of California, Berkeley

California, USA

University of Dusseldorf

Dusseldorf, Germany

University of Florida

Gainesville, Florida, USA

University of Guelph

Ontario, Canada

University of Hacettepe

Ankara, Turkey

University of Houston

Houston, Texas, USA

University of Manitoba

Winnipeg, Canada

University of Massachusetts Medical School

Worcester, Massachusetts, USA

University of Michigan

Ann Arbor, Michigan, USA

University of Minnesota

Minneapolis, USA

University of Missouri-Columbia

Columbia, USA

University of Munich

Munich, Germany

University of Munster

Munster, Germany

University of New England

Armidale, Australia

University of New South Wales

Sydney, Australia

University of Pennsylvania

Philadelphia, ,Pennsylvania, USA

University of Potsdam

Potsdam, Germany

University of Queensland

Brisbane, Australia

University of Santiago de Compostela

Santiago de Compostella, Spain

University of Seville

Seville, Spain

University of Sydney

New South Wales, Australia

University of Technology, Sydney

Broadway, Australia

University of Tennessee

Knoxville, Tennessee 37996, USA

University of Texas

Austin, Texas

University of Tulsa

Tulsa, Oklahoma, USA

University of Utah

Salt Lake City, Utah, USA

University of Utah School of Medicine

Salt Lake City, Utah, USA

University of Utrecht

Utrecht, Netherlands

University of Veterinary Medicine, Hannover

Hannover, Germany

University of Wisconsin

Madison, Wisconsin, USA

Virginia Polytechnic Institute and State University

Blacksburg, Virginia, USA

Westfaelische Wilhelms-Universitaet

Munster, Germany

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