Commentary on Sections Overview Chapter 6: Chapters 2 to 5: further provision Section 1082: R&D expenditure of group companies
2821.This section deals with the case where the research and development in a group of companies is undertaken by particular members of the group on behalf of other group companies. It is based on paragraph 14 of Schedule 12 to FA 2002.
2822.Subsection (3) extends the scope of the provisions to cover work contracted out to third parties.