Common use of Corporate Tax Clause in Contracts

Corporate Tax. Corporate Tax 36.1 The Contractor shall keep (and shall procure that its Sub-Contractors keep) records of all expenditure, costs and other outgoings incurred in the performance of its obligations under this Agreement, to enable, validate and support claims and compliance requirements made by the Employer under UK tax legislation with particular reference, but not limited to, reliefs provided under the Capital Allowances Act 2001 (“CAA2001”). In particular, the Contractor shall provide (and shall procure that any Sub-Contractors provide) a breakdown of costs at a sufficiently granular level to enable identification of costs attributable to assets qualifying for tax relief under CAA2001. 36.2 The Contractor shall provide (and shall procure that its Sub-Contractors provide) such records in the form that the Employer may request and such other documentation as they may have in their possession for the purposes set out in Clause 36.1 above.

Corporate Tax. Corporate Tax 36.1 The Contractor shall keep (and shall procure that its Sub-Contractors keep) records of all expenditure, costs and other outgoings incurred in the performance of its obligations under this Agreement, to enable, validate and support claims and compliance requirements made by the Employer under UK tax legislation with particular reference, but not limited to, reliefs provided under the Capital Allowances Act 2001 (“CAA2001”). In particular, the Contractor shall provide (and shall procure that any Sub-Contractors provide) a breakdown of costs at a sufficiently granular level to enable identification of costs attributable to assets qualifying for tax relief under CAA2001. 36.2 The Contractor shall provide (and shall procure that its Sub-Sub- Contractors provide) such records in the form that the Employer may request and such other documentation as they may have in their possession for the purposes set out in Clause 36.1 above.

Corporate Tax. Corporate Tax 36.1 26.1 The Contractor Supplier shall keep (and shall procure that its Sub-Contractors keep) records of all expenditure, costs and other outgoings incurred in the performance of its obligations under this Agreement, to enable, validate and support claims and compliance requirements made by the Employer under UK tax legislation with particular reference, but not limited to, reliefs provided under the Capital Allowances Act 2001 (“CAA2001”). In particular, but without limitation, the Contractor Supplier shall provide (and shall procure that any Sub-Contractors provide) a breakdown of costs at a sufficiently granular level to enable identification of costs attributable to assets qualifying for tax relief under CAA2001. 36.2 26.2 The Contractor Supplier shall provide (and shall procure that its Sub-Contractors provide) such records in the form that the Employer may request and such other documentation as they may have in their possession for the purposes set out in Clause 36.1 26.1 above.

Corporate Tax. Corporate Tax 36.1 25.1 The Contractor Supplier shall keep (and shall procure that its Sub-Contractors keep) records of all expenditure, costs and other outgoings incurred in the performance of its obligations under this Agreement, to enable, validate and support claims and compliance requirements made by the Employer under UK tax legislation with particular reference, but not limited to, reliefs provided under the Capital Allowances Act 2001 (“CAA2001”). In particular, but without limitation, the Contractor Supplier shall provide (and shall procure that any Sub-Sub- Contractors provide) a breakdown of costs at a sufficiently granular level to enable identification of costs attributable to assets qualifying for tax relief under CAA2001. 36.2 25.2 The Contractor Supplier shall provide (and shall procure that its Sub-Contractors provide) such records in the form that the Employer may request and such other documentation as they may have in their possession for the purposes set out in Clause 36.1 25.1 above.

Corporate Tax. Corporate Tax 36.1 25.1 The Contractor Supplier shall keep (and shall procure that its Sub-Contractors keep) records of all expenditure, costs and other outgoings incurred in the performance of its obligations under this AgreementContract, to enable, validate and support claims and compliance requirements made by the Employer Network Rail under UK tax legislation with particular reference, but not limited to, reliefs provided under the Capital Allowances Act 2001 (“CAA2001”). In particular, but without limitation, the Contractor Supplier shall provide (and shall procure that any Sub-Contractors provide) a breakdown of costs at a sufficiently granular level to enable identification of costs attributable to assets qualifying for tax relief under CAA2001. 36.2 25.2 The Contractor Supplier shall provide (and shall procure that its Sub-Contractors provide) such records in the form that the Employer Network Rail may request and such other documentation as they may have in their possession for the purposes set out in Clause 36.1 25.1 above.

Corporate Tax. Corporate Tax 36.1 25.1 The Contractor Supplier shall keep (and shall procure that its Sub-Contractors keep) records of all expenditure, costs and other outgoings incurred in the performance of its obligations under this Agreement, to enable, validate and support claims and compliance requirements made by the Employer Network Rail under UK tax legislation with particular reference, but not limited to, reliefs provided under the Capital Allowances Act 2001 (“CAA2001”). In particular, but without limitation, the Contractor Supplier shall provide (and shall procure that any Sub-Contractors provide) a breakdown of costs at a sufficiently granular level to enable identification of costs attributable to assets qualifying for tax relief under CAA2001. 36.2 25.2 The Contractor Supplier shall provide (and shall procure that its Sub-Contractors provide) such records in the form that the Employer Network Rail may request and such other documentation as they may have in their possession for the purposes set out in Clause 36.1 25.1 above.