The Research and Development (Chapter 2 Relief) Regulations 2024
1Citation, commencement and interpretation
2Application of regulations 3 and 4
3Payments for overseas R&D to qualify for Chapter 2 relief
4Limit on amount of relief obtainable over 3-year period
2024 No. 348
Corporation Tax

The Research and Development (Chapter 2 Relief) Regulations 2024

Made
Laid before the House of Commons
Coming into force
The Treasury make these Regulations in exercise of the powers conferred by sections 1112J, 1138A(1)(b) and 1142E of the Corporation Tax Act 20091.