CIRD82000 - R&D tax relief: categories of qualifying expenditure: contents
| CIRD82100 | Overview |
| CIRD82150 | Connected persons |
| CIRD82200 | Contributions to independent research |
| CIRD82250 | Contributions to independent research - qualifying bodies |
| CIRD82300 | Consumable items |
| CIRD82400 | Consumable items - meaning of consumed or transformed |
| CIRD82450 | Consumable stores |
| CIRD82500 | Software |
| CIRD83000 | Staffing costs |
| CIRD83200 | Staffing costs - measure of |
| CIRD83250 | Staffing costs - ITEPA benefits in kind changes in 2003 |
| CIRD83800 | Staffing costs - employee partly engaged on R&D |
| CIRD84000 | Externally provided workers |
| CIRD84050 | Externally provided workers - connected staff supplier |
| CIRD84100 | Externally provided workers - definition |
| CIRD84200 | Subcontracted activities |
| CIRD84250 | Subcontracted activities - meaning of subcontracted |
| CIRD84400 | Application to clinical trial volunteers |
