SCHEDULE 2Additional information to be provided in relation to R&D claims

1

A claim to which Part 9A of Schedule 18 to the Finance Act 1998 (requirement to provide additional information in relation to R&D claims) applies must include the information specified in the Table in respect of—

a

the company,

b

the company officer responsible for ensuring the accuracy of the information provided under this Schedule,

c

any agent or tax adviser engaged by the company, or which has provided services to the company, in any capacity in relation to the R&D claim, and

d

the R&D claim.