The Research and Development (Qualifying Bodies) (Tax) Order 2018

Publication Date:January 01, 2018
 
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2018No. 217

CORPORATION TAX

The Research and Development (Qualifying Bodies) (Tax) Order 2018

Made21stFebruary2018

Laid before the House of Commons22ndFebruary2018

Coming into force16thMarch2018

The Treasury make the following Order in exercise of the powers conferred by section 1142(1)(e), (3) and (4) of the Corporation Tax Act 2009( 1).

Citation, commencement and effect

1.—(1) This Order may be cited as the Research and Development (Qualifying Bodies) (Tax) Order 2018 and shall come into force on 16th March 2018.

(2) In relation to a body specified in column (1) of the Schedule to this Order, this Order has effect in relation to expenditure incurred on or after the date set out in column (4) opposite the entry in column (1) for that body.

Bodies prescribed for the purposes of Part 13 of the Corporation Tax Act 2009

2. Each of the bodies specified in column (1) of the Schedule to this Order is a body prescribed for the purposes of Part 13 of the Corporation Tax Act 2009 (additional relief for expenditure on research and development).

3. The Research and Development (Qualifying Bodies) (Tax) Order 2012( 2) is revoked.

21st February 2018

Andrew Stephenson

Rebecca Harris

Two of the Lords Commissioners of Her Majesty's Treasury

SCHEDULE

PRESCRIBED BODIES

(1)

(2)

(3)

(4)

Name of prescribed body

English translation (where applicable)

Address

Date

Aarhus Universitet

Aaarhus University

Nordre Ringgade 1, 8000 Aarhus C, Denmark

20 May 2013

Aalto-yliopisto

Aalto University

P.O. Box 11000, FI-00076 Aalto, Finland

23 September 2015

AgroSup Dijon

AgroSup Dijon

26 Boulevard Dr Petitjean, BP 87999, 21079 Dijon Cedex, France

26 January 2012

Ankara Üniversitesi

Ankara University

Dögol Caddesi 06100 Tandogan, Ankara, Türkiye

22 August 2013

Auburn University

Auburn, Alabama 36849, USA

20 May 2013

Auckland District Health Board Charitable Trust

Auckland District Health Board Charitable Trust, Private Bag 92024, Auckland 1023, New Zealand

21 August 2013

Bay of Plenty District Health Board

Cameron Road, Gate Pa, Tauranga 3112, New Zealand

1 January 2016

Capital and Coast District Health Board

Riddiford St, Newtown, Wellington, New Zealand

1 January 2016

California Polytechnic State University

1 Grand Avenue, San Luis Obispo, CA 93407, USA

27 August 2013

Canterbury District Health Board

P.O. Box 1600, Christchurch 8140, New Zealand

1 January 2016

Canterbury Urology Research Trust

P.O. Box 917, Christchurch Central 8140, New Zealand

21 August 2017

Case Western Reserve University

10900 Euclid Avenue, Cleveland, Ohio 44106, USA

1 April 2002

Centrale Supélec

Central Supelec

3 Rue Joliot Curie, 91190, Gif-sur-Yvette, France

23 September 2015

Centre Hospitalier de Saint Nazaire

Hospital Centre of Saint Nazaire

11 Boulevard Georges Charpak, BP414, 44606 Saint-Nazaire Cedex, France

11 October 2016

České vysoké učení technické v Praze

Czech Technical University in Prague

Zikova 1903/4, 166 36 Praha 6, Czech Republic

23 September 2015

Coláiste na Tríonóide

University of Dublin

College Green, Dublin 2, Ireland

29 September 2015

Colorado School of Mines

1500 Illinois St., Golden, CO 80401, USA

1 April 2002

Colorado State University

Fort Collins, Colorado 80523, USA

1 April 2002

Columbia University

211 Low Library, 535 West 116th Street, Mail Code 4324, NY 10027, USA

11 October 2016

Cornell University

Ithaca, New York 14853, USA

1 April 2002

Ollscoil Chathair Bhaile Átha Cliath

Dublin City University

Glasnevin, Dublin 9, Ireland

23 September 2015

École Polytechnique Fédérale de Lausanne

Federal Institute of Technology in Lausanne

CE 3 316 (Centre Est), Station 1, CH-1015 Lausanne, Switzerland

1 April 2002

Eidgenössische Technische Hochschule Zürich

ETH

Zurich (Swiss Federal Institute of Technology in Zurich)

Main building, Rämistrasse 101, 8092 Zurich, Switzerland

1 April 2002

Fachhochschule Bielefeld

FH Bielefeld, University of Applied Science

P.O. Box 10 11 13, D-33511 Bielefeld, Germany

17 September 2012

Freie Universität Berlin

Free University of Berlin

Kaiserswerther Str 16–18, 14195 Berlin, Germany

1 April 2002

Gdanski Uniwersytet Medyczny

Medical University of Gdansk

M. Sklodowskiej-Curie 3a Street, 80–210 Gdansk, Poland

9 January 2014

Göteborgs Universitet

University of Gothenburg

Box 100, SE-405 30 Gothenburg, Sweden

11 October 2016

Gottfried Wilhelm Leibniz Universität Hannover

University of Hanover

Postfach 6009, D-30060 Hannover, Germany

26 January 2012

Hacettepe Üniversitesi

Hacettepe University

The Rector's Office, Beytepe, Ankara, Turkey

1 April 2002

Harvard University

Massachusetts Hall, Cambridge, MA 02138, USA

11 October 2016

Hawke's Bay District Health Board

Corner Omahu Road and McLeod Street, Private Bag 9014, Hastings 4156, New Zealand

1 January 2016

Heinrich-Heine-Universität Düsseldorf

Heinrich Heine University Düsseldorf

40204 Düsseldorf, Germany

1 April 2002

Hogeschool Gent

University College Ghent

Geraard de Duivelstraat 5, 9000 Gent, Belgium

1 April 2015

Hospital Universitario HM Madrid

University Hospital HM Madrid

Conil del Valle de Suchil Square, 16 — 28015 Madrid, Spain

9 January 2014

Indian Institute of Technology Bombay

IIT Bombay, Powai, Mumbai 400 076, Maharashtra, India

1 April 2002

Indian Institute of Technology Kanpur

Indian Institute of Technology, Kalyanpur, Kanpur-208016, India

1 April 2002

Indiana University

107 S. Indiana Avenue, Bloomington, IN, 47405–7000, USA

22 March 2010

Institiúid Teicneolaíochta Phort Láirge

Waterford Institute of Technology

Main Campus, Cork Road, Waterford, Ireland

17 May 2011

Instituto IMDEA Software

IMDEA Software Institute

UPM Campus Montegancedo, 28223 Pozuelo de Alarcón, Madrid, Spain

23 September 2015

Interuniversitair Micro-Elektronica Centrum

Interuniversity Micro Electronics Centre

imec 1, Kapeldreef 75, 3001 Leuven, Belgium

1 April 2002

Iowa State University

Iowa State University, Ames, Iowa 50011, USA

1 April 2002

Institut für Innovation, Transfer und Beratung gemeinnützige GmbH

The Institute for Innovation, Transfer and Consulting

Berlinstraβe 107a, 55411 Bingen, Germany

27 August 2013

Julius-Maximilians-Universität Würzburg

University of Wurzburg

Sanderring 2, 97070 Würzburg, Germany

21 October 2015

Kansas State University

Manhattan, KS 66506, USA

1 April 2002

Karlsruher Institut für Technologie

Karlsruhe Institute of Technology

P.O. Box 6980, 76049 Karlsruhe, Germany

26 July 2011

Karolinska Institutet

Karolinska Institute

SE-171 77 Stockholm, Sweden

22 March 2010

Katholieke Universiteit Leuven

Catholic University of Leuven

Oude Markt 13, 3000 Leuven, Belgium

23 September 2015

Kauno Technologijos Universitetas

Kaunas University of Technology

K. Donelaicio g. 73, 44249, Kaunas, Lithuania

18 January 2012

Københavns Universitet

University of Copenhagen

Nørregade 10, PO Box 2177, 1017 Copenhagen K, Denmark

11 July 2012

Lawrence Berkeley National Laboratory

Lawrence Berkeley National Laboratory, 1 Cyclotron Road, Berkeley, CA 94720, USA

1 April 2002

Leids Universitair Medisch Centrum

Leiden University Medical Centre

Albinusdreef 2, 2333 ZA Leiden, Netherlands

21 August 2014

Louisiana State University

Baton Rouge, Louisiana 70803, USA

1 April 2002

Ludwig-Maximilians-Universität München

Ludwig Maximilian University of Munich

Geschwister-Scholl-Platz 1, 80539 Munich, Germany

12 October 2010

Martin-Luther-Universität Halle-Wittenberg

Martin Luther University of Halle-Wittenberg

Universitätsring 19/20, 06108 Halle (Saale), Germany

1 April 2002

Maryland University

College Park, MD 20742, USA

4 November 2013

Masarykova univerzita

Masaryk University

Žerotínovo nám. 617/9, 601 77 Brno, Czech Republic

12 October 2010

Massachusetts Institute of Technology

77 Massachusetts Avenue, Cambridge, MA MA 02139–4307, USA

1 April 2002

Massey University

Private Bag 11 222, Palmerston North, 4442, Auckland, New Zealand

1 April 2002

McMaster University

1280 Main Street, Hamilton, Ontario L8S4L8, Canada

22 March 2010

Medizinische Universität Wien

Medical University of Vienna

Spitalgasse 23, 1090 Vienna, Austria

12 October 2010

Michigan State University

Hannah Administration Building, 426 Auditorium Road, Room 150, East Lansing, MI 48824–2603, USA

1 April 2002

Mid Central District Health Board

50 Ruahine St Roslyn, Palmerston North 4442, New Zealand

1 January 2016

Middlemore Clinical Trials

Esme Green Building, Middlemore Hospital, Hospital Rd, Papatoetoe, Auckland 2025, New Zealand

21 August 2014

Monash University

Victoria 3800, Australia

4 March 2016

Nanyang Technological University

50 Nanyang Avenue, Singapore, 639798

26 July 2011

National University of Singapore

21 Lower Kent Ridge Road, Singapore, 119077

18 February 2016

New York University

70 Washington Square, New York, NY 10012, USA

2 November 2016

Norges teknisk-naturvitenskapelige universitet

Norwegian University of Science and Technology

NTNU, NO-7491 Trondheim, Norway

26 May 2010

North Carolina State University

Office of the Chancellor, Campus Box 7001, A Holladay Hall, Raleigh, NC, 27695–7001, USA

20 May 2013

Northwestern University

633 Clark Street, Evanston, IL 60208, USA

23 January 2017

Ohio State University

Student Academic Services Building, 281 W. Lane Ave., Columbus, OH 43210, USA

1 April 2002

Ollscoil Luimnigh

University of Limerick

Limerick, V94 T9PX, Ireland

17 May 2011

Ollscoil na hÉireann

The National University of Ireland

49 Merrion Square, Dublin 2, Ireland

21 August 2014

Ostfalia Hochschule für angewandte Wissenschaften

Ostfalia University of Applied Sciences

Salzdahlumer Str. 46/48, 38302 Wolfenbüttel, Germany

1 April 2002

Ostravská univerzita

University of Ostrava

Dvorákova 7, 701 03 Ostrava, Czech Republic

12 October 2010

Otto-von-Guericke-Universität Magdeburg

Otto von Guericke University Magdeburg

Universitätsplatz 2, 39106 Magdeburg, Germany

1 April 2002

Philadelphia Health & Education Corporation (Drexel University College of Medicine)

2900 W Queen Ln, Philadelphia, PA 19129, USA

11 October 2016

Politecnico di Milano

Polytechnic University...

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