88 Payments to research associations, universities etc
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

88  Payments to research associations, universities etc

(1)ÌýÌýÌýÌý If a person carrying on a trade—

(a)ÌýÌýÌýÌý pays any sum to an approved scientific research association which has as its object scientific research related to the class of trade to which the trade belongs, or

(b)ÌýÌýÌýÌý pays any sum to be used for such scientific research [(a)ÌýÌýÌýÌý pays any sum to an Association in the case of which exemption may be claimed under section 508 of ICTA and which has as its object

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