The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023

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1. Introductory Text

2. 1. Citation and commencement

3. 2. Claim notifications

4. 3. Additional information to be provided in relation to R&D claims

5. 4. Amendment of the Income and Corporation Taxes (Electronic Communications) Regulations 2003

6. Signature

7. 1. Expand +/Collapse -

      SCHEDULE 1

      Claim notifications

      1. 1. A claim notification under section 1142A of the Corporation Tax...

      2. 2. This is the Table referred to in paragraph 1— Subject...

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      SCHEDULE 2

      Additional information to be provided in relation to R&D claims

      1. 1. A claim to which Part 9A of Schedule 18 to...

      2. 2. This is the Table referred to in paragraph 1— Topic...

8. Explanatory Note