CIRD130000 - R&D tax reliefs: reformed reliefs: categories of qualifying expenditure: contents

1. CIRD131000

   Overview
2. CIRD132000

   Payment condition
3. CIRD133000

   Staffing costs
4. CIRD133100

   Measure of staffing costs
5. CIRD134000

   Software
6. CIRD135000

   Data licenses and cloud computing services
7. CIRD136000

   Consumable items
8. CIRD136100

   Meaning of consumed or transformed
9. CIRD137000

   Externally provided workers
10. CIRD137100

    Definition
11. CIRD138000

    Contractor payments
12. CIRD139000

    Relevant payments to the subjects of a clinical trial