Co-development
20/09/1996
Query
Where software development qualifies under subsection 10 and some of the developoment is the subject of a co-development agreement with another company, whether that operates to deprive the company of relief by virtue of subsection 6)b).
Decision
No, provided co-development does not exceed 15% of the total.
Corporation Tax
Section 443, Taxes Consolidation Act, 1997
Origin: RLS Division
File ref:319.1996