sijoittuvatko

Sijoittuvatko is a term used in the context of Companies Act 2006 in the United Kingdom. It refers to the provision that allows a company to recover a proportion of the public grant it has received in respect of research and development (R&D) activities if the company has incurred a significant loss in the same accounting period.

Under the Companies Act 2006, a company can apply for a recovery of a proportion of the public grant it has received if the company has undergone a change of control or ownership, or if it has been incorporated following a demerger of an existing company. The application must be made within two years of the change of control or the date of incorporation.

The main objective of the sijoittuvatko provision is to allow companies to recover a proportion of the public grant they have received, thereby enabling them to meet their financial obligations despite the significant loss they have incurred. However, the company must prove that it meets the required criteria and the grant must have been approved by the relevant authority prior to the change of control or incorporation.

In order to qualify for sijoittuvatko, companies must meet certain eligibility criteria, including demonstrating that the R&D activities were conducted in accordance with the approved grant terms and conditions. Additionally, companies must also meet specific statutory requirements regarding their financial situation and control.

The sijoittuvatko provision is subject to periodic review and has undergone several amendments and revisions since its introduction.