The Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023
Section 1142A of the Corporation Tax Act 2009 (“CTA09”) imposes a requirement for a company to make a claim notification for the purposes of provisions in Part 3 and Part 13 of CTA09. Regulation 2 specifies the information that must be provided by a company for the purposes of claim notifications made under section 1142A CTA09.
Lifecycle
Department
Made
17 Jul 2023
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In force
08 Aug 2023
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraph 83EA of Schedule 18 to the Finance Act 1998, section 132 of the Finance Act 1999, sections 135 and 136 of the Finance Act 2002and section 1142A(2) of the Corporation Tax Act 2009and now exercisable by them.
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