R&D Relief definition

R&D Relief means any relief or tax credit under—
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R&D Relief means any relief in the form of a tax credit claimed pursuant to Section 1054 of the UK Corporation Tax Act 2009 arising as a result of any expenditure incurred (or otherwise accrued) by Net2Edge during the last accounting period ending on or before the Closing Date.
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R&D Relief means any Relief (including, for the avoidance of doubt, any payment from HMRC) in respect of research and development expenditure, including for the avoidance of doubt any R&D tax relief under Part 13 Corporation Tax Xxx 0000 or any R&D expenditure credits under Chapter 0X Xxxx 0 Xxxxxxxxxxx Xxx Xxx 0000;
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Examples of R&D Relief in a sentence

  • Research & Development (R&D)The Small and Medium-sized Enterprise (SME) R&D relief (a 130% enhancement of the expenditure) and the R&D expenditure credit (currently 13%) apply to ‘qualifying expenditure’ as defined in the legislation.

  • It matters because R&D tax relief is particularly generous.There are two main R&D tax reliefs: Small and Medium-sized Enterprise (SME) R&D relief, and Research and Development Expenditure Credit.

  • The R&D relief allows for deduction of 200% of R&D costs – firstly the costs are deducted as operating costs (100%), secondly they are deducted from the tax base (revenue), also 100%.

  • Furthermore a large company does not have the option of converting R&D relief into payable tax credits.

  • Government guidance to SMEs wishing to claim relief states that “science doesn’t include work in the arts, humanities and social sciences”; with such messaging it can be difficult to ascertain what creative R&D, if any, is eligible for support.46 Even in software and video games, which typically claims more R&D relief than any other creative industry, there is little visibility regarding which firms are claiming R&D support and under what circumstances.

  • The receipt of grant aid has no impact on the R&D relief available to large companies.

  • There is also the added advantage that companies can claim R&D relief as well.

  • Research and Development (R&D) relief and tax credits R&D relief is a particularly generous tax relief for companies who incur expenditure in carrying out R&D.

  • UK R&D corporation tax relief now incorporated in addition to the Australian R&D relief.

  • As such, the survey approach should be considered a supplement—rather than a replacement—to techniques involving case studies of particular firms or workplaces.


More Definitions of R&D Relief

R&D Relief any Relief claimed by the Company under part 13 of the Corporation Tax Xxx 0000, whether by way of additional deduction in calculating its profits subject to corporation tax or an amount payable by way of R&D tax credit;
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R&D Relief means any research and development credit or relief claimed by the Acquired Companies prior to Closing.
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Related to R&D Relief

  • General relief means money payments and other forms of relief made to those persons mentioned

  • Accounts Relief means any Relief taken into account in computing and so reducing or eliminating any provision for Tax (including deferred Tax) which appears in the balance sheet in the Completion Accounts or which was taken into account in the Completion Accounts as an asset;

  • Covenant Relief Period means the period commencing on the Amendment No. 3 Effective Date and ending on (but excluding) the Covenant Relief Period Termination Date.

  • Competent and reliable scientific evidence means tests, analyses, research, studies, or other evidence based on the expertise of professionals in the relevant area, that has been conducted and evaluated in an objective manner by persons qualified to do so, using procedures generally accepted in the profession to yield accurate and reliable results.

  • Availability and Reliability means the probability that a component shall be operationally ready to perform its function when called upon at any point in time.

  • Relief means any loss, relief, allowance, exemption, set-off, deduction, right to repayment or credit or other relief of a similar nature granted by or available in relation to Tax pursuant to any legislation or otherwise;

  • Eviction Relief Period means the term of this Agreement.

  • Non-Recourse Parties has the meaning provided in Section 12.16.

  • Tax Relief means any loss, relief, allowance or credit in respect of any Tax other than Generation Tax;

  • Fraud Claim means any claim based in whole or in part upon fraud, willful misconduct or intentional misrepresentation.

  • Consent Judgment means a state-specific consent judgment in a form to be agreed upon by the Settling States, Participating Subdivisions, and Xxxxxxx prior to the Initial Participation Date that, among other things, (1) approves this Agreement and (2) provides for the release set forth in Section IV, including the dismissal with prejudice of any Released Claims that the Settling State has brought against Released Entities.

  • Non-Recourse Party has the meaning set forth in Section 5.16 hereof.

  • Validated by Grants.gov means the application has been accepted and was not rejected with errors. You can track the status of your application by logging into Grants.gov, selecting "Applicants" from the top navigation, and selecting “Track my application” from the dropdown list. If the application status is "rejected with errors,” you must correct the error(s) and resubmit the application before the 24-hour grace period ends. Applications in “rejected with errors” status after the 24-hour grace period expires will not be received by HUD. Visit Grants.gov for a complete description of processing steps after applying.

  • Adjudicatory hearing means a hearing to determine:

  • Limitation of Liability Insert the following Section 15, after Section 14:

  • Breach of Agreement provisions of Section 5(a)(ii) will apply to Party A and will not apply to Party B.

  • Court of competent jurisdiction means a federal court, or a state court that entered an order in a child custody proceeding involving an Indian child, as long as the state court had proper subject matter jurisdiction in accordance with this chapter and the laws of that state, or a tribal court that had or has exclusive or concurrent jurisdiction pursuant to 25 U.S.C. Sec. 1911.

  • Health care decision means any decision regarding the health care of the prospective donor.

  • Court of Appeal means the division of the Supreme Court referred to in section 7(1)(b);

  • psychiatric emergency medical condition means a Mental Disorder that manifests itself by acute symptoms of sufficient severity that it renders the patient as being either of the following:

  • Trauma-informed care means services that are based on an understanding of the vulnerabilities or triggers of those who have experienced violence, that recognize the role violence has played in the lives of those individuals, that are supportive of recovery, and that avoid retraumatization including trauma-focused services and trauma-specific treatment.

  • Violent juvenile felony means any of the delinquent acts enumerated in subsection B or C of

  • Expert advice or assistance means advice or assistance derived from scientific, technical, or other specialized knowledge.

  • Certification Practice Statement means a statement issued by a Certifying Authority to specify the practices that the Certifying Authority employs in issuing Digital Signature Certificates;

  • Stipulation means this Stipulation and Agreement of Settlement.