ERSM100420 - University Spin-outs
Definitions: ‘Person involved in research’
This is defined in ITEPA03/S458. It provides that a person is involved in research in relation to intellectual property transferred or to be transferred from one or more RIs if:
- he or she is actively engaged for any of the RIs in connection with research, whether as an employee or otherwise and
- that research is relevant to anything to which the IP relates.
Example 14
The research project also used the services of a technician and a computer modeller for later stages of development.
Outcome
Even though these were not employed full-time on the project they were actively engaged so are eligible for the relief.
Example 15
The researchers consider the services of an experienced administrator are essential to the spin-out and invite one they know through mutual employment by the Research Institution.
Outcome
The administrator will not be eligible for the relief, as he was not actively involved in the research.
Example 16
A researcher who worked on the project two years previously is also asked to participate in the spin-out.
Outcome
The old researcher will be eligible for relief as the employment condition is satisfied by a previous employment as well as a current one.