188ÌåÓý

Definitions: ‘Research institution�

Under ITEPA03/S457, (as amended by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (SI2019/1027)) 'Research Institution' is defined as:

1. any university or other institution receiving a grant (including a recurrent grant towards its costs) loan, financial support, financial assistance, financial resources or payment under s457 (a)(i-vii), or
2. any institution that falls within s457 (aa) - (ag) or
3. any insitution that carries out research activities otherwise than for profit and that is neither controlled nor wholly or mainly funded by a person who carries on activities for profit.

If an organisation meets one of the definitions in s457 then they will fall within these provisions.

Examples 13

The following examples illustrate the operation of these rules:

• A medical charity sets up a subsidiary for research. This will be a RI within s457(1)(i);
• A Public Sector Research Establishment (PSRE) conducting research in order to meet government objectives that meets the criteria at s457(1)(b),
• A multinational pharmaceuticals group has several research subsidiaries. They often work in conjunction with university research departments. None of the subsidiaries will qualify as a RI because they are controlled by a person (including, as in this case, a company) which “carries on activities for profitâ€�,
• A French university has potentially commercial research. It will be a RI. This may be relevant if, for example, a person involved in the research is from the UK on short-term secondment or the spin-out activity is part located in the UK for whatever reason.