The Research and Development Relief (Information Requirements etc.) Regulations 2024
These Regulations amend the Relief for Research and Development (Content of Claim Notifications, Additional Information Requirements and Miscellaneous Amendments) Regulations 2023 to restate the information that has to be provided by a company claiming relief from corporation tax in respect of expenditure on research and development (“R&D”). The changes they make reflect significant reforms to the R&D regime made by Schedule 1 to the Finance Act 2024. The Regulations also:
Lifecycle
Department
Made
11 Sept 2024
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In force
02 Oct 2024
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by paragraph 83EA of Schedule 18 to the Finance Act 1998, sections 135 and 136 of the Finance Act 2002and section 1142A(2) of the Corporation Tax Act 2009.
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