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:
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.
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.
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.