CIRD81000 - R&D tax relief: conditions to be satisfied: contents
| CIRD81100 | Overview |
| CIRD81200 | Company subject to CT |
| CIRD81220 | Company as member of partnership |
| CIRD81300 | Expenditure must be on an R&D project |
| 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 |
| CIRD81600 | Minimum expenditure |
| CIRD81650 | Subsidies |
| CIRD81670 | No notified state aid |
| CIRD81700 | Capital expenditure |
| CIRD81800 | Claims and time limits |
| CIRD81900 | DTI guidelines (2004) - text |
| CIRD81910 | DTI guidelines (2004) - commentary |
| CIRD81920 | DTI guidelines (2004) - application to pharmaceuticals |
| CIRD81960 | DTI guidelines (2004) - application to software |
| CIRD81990 | DTI guidelines (2000) - text |
| CIRD81995 | DTI guidelines (2000) - HMRC commentary |
