| CIRD81100 |
Overview |
| CIRD81130 |
Company a going concern (SME scheme only) |
| CIRD81160 |
Total aid to project €7.5m or less (SME scheme only) |
| CIRD81200 |
Company subject to CT |
| CIRD81220 |
Company as member of partnership |
| CIRD81300 |
The definition of R&D for tax purposes |
| CIRD81350 |
Production and distribution of goods and services |
| CIRD81400 |
Relevant R&D |
| CIRD81450 |
Allowable as a deduction in computing the profit |
| CIRD81470 |
Subcontracted R&D |
| CIRD81500 |
Categories of qualifying expenditure |
| CIRD81550 |
Intellectual property (SME scheme only) |
| CIRD81600 |
Minimum expenditure |
| CIRD81650 |
Subsidies (SME scheme only) |
| CIRD81670 |
No notified state aid (SME scheme only) |
| CIRD81700 |
Capital expenditure |
| CIRD81800 |
Claims and time limits |
| CIRD81900 |
BIS Guidelines (formerly DTI Guidelines) (2004) - text |
| CIRD81920 |
BIS Guidelines (formerly DTI Guidelines) (2004) - application to pharmaceuticals |
| CIRD81960 |
BIS Guidelines (formerly DTI Guidelines) (2004) - application to software |
