28 Expenditure on research and development: consumable items
Finance Act 2015 (2015 c 11) | Legislation

28  Expenditure on research and development: consumable items

(1)     CTA 2009 is amended as follows.

(2)     In Part 13 (additional relief for expenditure on research and development), in section 1126 (software or consumable items: attributable expenditure), after subsection (6) insert—

“(7)     This section is subject to sections 1126A and 1126B.”

(3)     After section 1126 insert—

“1126A Attributable expenditure: special rules

(1)     Expenditure on consumable items is not to be treated as attributable to relevant research and development if—

(a)     the relevant research and development relates to an item that is produced in the course of the research and development,

(b)     the consumable items form part of the item produced,

(c)     the item produced is transferred by a relevant person for consideration in money or money's worth, and

(d)     the transfer is made in the ordinary course of the relevant person's business.

(2)     Expenditure on consumable items is not to be treated as attributable to relevant research and development if—

(a)     the relevant research and development relates to a process of producing an item,

(b)     the consumable items form part of an item produced in the course of that research and development,

(c)     the item produced is transferred by

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